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2004 (9) TMI 425 - CESTAT, MUMBAIExtract: .......e chemical to I.P. grade chemical, while there is no allegation in the present case that what emerged as a result of the purification was I.P. grade chemical. We, therefore, hold there was no warrant for the Commissioner (Appeals) to have remanded the cases and set aside the impugned order following the Tribunal rsquo s order and allow the appeals.
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