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2007 (10) TMI 542 - AT - Central ExciseExtract: .......fied this issue in the three cited judgments which applies to the facts of the case. The plea of the assessee is required to be accepted in the light of these judgments. Impugned order is not legal and proper. The same is set aside by allowing the appeal. (Operative portion of the Order already pronounced in open court on conclusion of the hearing)
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