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1998 (3) TMI 326

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....one, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The dispute in this appeal filed by the Revenue against the order of Collector of Central Excise (Appeals) Vadodara is in respect of rigid P.U. foam. The excisability of this item has been decided by the earlier orders of the Tribunal, the most recent one being Collector of Central Excise v. M/s. Wimco Pen Company....