2009 (11) TMI 4

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....ainst the decision of CESTAT dated 23.1.04 in Final Order Nos. 103 to 105 of 2004. These are virtually cross appeals to civil appeals filed by the assessee bearing Civil Appeal Nos.4309-4311 of 2008 - M/s. Pleasantime Products & Anr. v. Commissioner of Central Excise, Mumbai-I, in which we have delivered the judgment today. The question in both sets of civil appeals, however, is common as far a....