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2001 (3) TMI 756 - CEGAT, CHENNAIExtract: .......ssessee rsquo s contention. Further more we find that the Tribunal judgment in the case of Sangam Processors (Bhilwara) reported in 2000 (122) E.L.T. 45 (Tribunal) - 2001 (42) RLT 365 squarely applies to the present case. There is no infirmity or ambiguity in the order of the CCE (Appeals). There is no merit in this appeal and the same is rejected.
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