2003 (3) TMI 109

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....ise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/211/2002-A, dated 9th April, 2002. The order reads as follows : "Both sides agree that the issue involved in this appeal is covered in favour of the assessee by the dictum laid down by this tribunal in its judgment in M/s. Universal Electrical v. CCE, Delhi - 1994 (70) E.L.T. 279. In view of the above, we set aside the order imp....