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2008 (12) TMI 514 - CESTAT, CHENNAIExtract: .......lue of the cotton yarn cleared in the guise of hank yarn and the clearances which attract duty liability being in excess of the exempted value of clearances under the SSI Notification. Needless to say that the appellants shall be allowed an effective hearing. The appeal is allowed by way of remand. (Order pronounced in the open Court on 19-12-2008)
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