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1999 (2) TMI 235 - Commissioner - Central ExciseExtract: .......ord and the discussion by the appellate authority, we do not find any merit in this appeal filed by the Revenue and the same is rejected. 5. emsp In view of the above findings of the Hon rsquo ble Tribunal on the same issue of the appellant, I do not find any merit in the impugned order which is set aside with consequential relief to the appellant.
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