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2008 (9) TMI 99

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..... Heard finally by consent of both the parties. 2. It appears from the record that the petitioner was relying upon the law laid down by the Supreme Court in the case of Government of India v. Madras Rubber Factory Limited reported in 1995 (77) E.L.T. 433 (S.C.). That judgment has been referred to in the original order, but perusal of the order passed by the Commissioner (Appeals) shows that the C....