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2009 (7) TMI 1301 - CESTAT AHMEDABADExtract: ....... learned advocate. His reliance upon the Hon'ble Gujarat High Court judgment in the case of M/s. Ani Elastic Industries 2008(222) ELT 340 (Gujarat) is not appropriate, as the facts of the instant case are entirely different from the facts of the present case. As such, I find no merits in the appeal and reject the same. (Pronounced in the Court)
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