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2007 (4) TMI 551 - AT - Central ExciseExtract: .......ect of the Respondents. 7. emsp In view of the legal provisions analysed above and in view of the cited case law, I am of the view that the orders passed by the Lower Appellate Authority are legal and proper and the Department rsquo s appeals do not have any merit. Hence all the five appeals are rejected. (Dictated and pronounced in the open Court)
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