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2000 (4) TMI 332 - AT - Central ExciseExtract: .......em. 5. emsp In the light of the discussions above, we hold that the Revenue has failed to establish that the order impugned in these appeals is illegal or improper. The Commissioner had applied his mind to all the relevant facts and had come to a reasoned conclusion. We find no reason to interfere with the order. The appeals fail and are dismissed.
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