2005 (7) TMI 267

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.... (T)]. - Issue in all these appeals filed by Revenue being same, they are being disposed of by this common order, after hearing both sides. 2. Commissioner of Central Excise (Appeals) upheld the plea of the Respondents that the Dy. Commissioner in the orders had not given any cogent reasons as to why the said goods viz processed fabrics, were to be considered as fully manufactured goods when they....