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1999 (2) TMI 232 - AT - Central ExciseExtract: .......in the former may also apply to the latter. 9. emsp In the above view of the matter, we find no reason to disagree with the findings of the Commissioner in the impugned order. 10. emsp In the result, the present appeal filed by M/s. Bharat Heavy Electricals Limited is rejected and the order of the Collector impugned in the present appeal confirmed.
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