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2012 (6) TMI 842 - AT - Central ExciseExtract: .......ew, the impugned order has correctly appreciated the law based upon factual findings by first appellate authority. In view of the foregoing, we find that the impugned order is correct, legal and does not suffer from any infirmity. Appeal filed by department is rejected. Operative portion of order pronounced in the Court after conclusion of hearing.
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