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2005 (7) TMI 491 - CESTAT, MUMBAIExtract: ....... Sahakari Khand Udyog Mandal, the Supreme Court has distinguished the decision and held that the facts in that case are different. The facts in the appellants case are equally different from the one rsquo s in Hindustan Metal. Therefore, we see no force in the appellants rsquo reliance on the decision in that case. 5 emsp 19.The appeal is rejected.
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