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2000 (11) TMI 985 - CEGAT, MUMBAIExtract: .......e of Entek IRD International (India) Ltd. v. CCE - 2000 (115) E.L.T. 515 has followed the judgment of the Gujarat High Court. Hence we allow the appeals, set aside the impugned order and remand the matter back to the appellate authority to deal with the entire matter in accordance with law. In view thereof the stay petitions also stand disposed of.
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