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2001 (3) TMI 117 - HIGH COURT OF JUDICATURE AT JABALPURExtract: .......should not be faulted. Thereafter, it had agitated the question in appeal up to the CEGAT. Thus, the facts of the case of Gilt Pack Ltd. v. The Assistant Collector, Central Excise, Indore (supra) and of the present case are the same. The view taken by the learned Single Judge calls for no interference in the present appeal. The appeal is dismissed.
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