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2000 (4) TMI 336 - AT - Central ExciseExtract: .......s - 1999 (105) E.L.T. 387 has considered in some details the effect of the amendment brought about by notification 55/92. We, with respect therefore, would prefer to follow this decision which has considered the only aspect in preference to the decision of the Delhi bench. 9. emsp Accordingly, we find no reason to interfere and dismiss the appeals.
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