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2003 (9) TMI 116

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....r per : Justice K.K. Usha, President]. - Heard both sides. We do not think that the decision of the Larger Bench in 2000 (119) E.L.T. 34 (Tri. - LB) in the case of Collector of Central Excise, Bombay v. Automats (India) requires re-consideration. 2. In this connection we may point out that the matter relates to the interpretation of a notification issued by the Board and as the interpretation g....

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