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2005 (2) TMI 679 - AT - Central ExciseExtract: .......n the show cause notice. This was the view expressed by the Tribunal in the case of Swastik Coaters Pvt. Ltd. (supra). Accordingly the impugned Orders confirming the demand of duty against the Appellants on an entirely new ground cannot be sustained. We, therefore, set aside the impugned orders and allow the appeals. (Pronounced in the open Court).
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