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2003 (8) TMI 543 - CEGAT, CHENNAIExtract: .......ar No. 637/28/2002-CX dated 8.5.2002 reported in 2002 (50) RLT M27 . In this view of the matter the Hon'ble Apex Court judgment clearly applies to the facts of the present case and in this view of the matter, I do not find any infirmity in the impugned order I uphold the same and reject the Revenue appeal. Dictated and pronounced in open Court.
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