2002 (6) TMI 81

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.... The common issue arising in these appeals is whether refrigeration plants erected by the appellants can be subjected to excise duty. This issue is already covered in favour of the assessees by the decision of this Tribunal in the case of M/s. Virdi Brothers reported in 2001 (132) E.L.T. 86 (T). This is also covered by an order passed by the Central Board of Excise and Customs under Section 37B - ....