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2002 (11) TMI 122 - SCH - Central ExciseExtract: ....... Court in the case of Tata Iron and Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur 2002 (146) E.L.T. 3 (S.C.) . The learned Counsel for the respondents was not in a position to dispute this legal position. 4. Under these circumstances, following the said judgment, these appeals are allowed and the impugned orders are set aside. No costs.
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