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2001 (8) TMI 225 - AT - Central ExciseExtract: .......oth Notifications 175/86 and 138/86 simultaneously. This is not the case before us. Further, the manufacturer who claimed the benefit of Notification 138/86 did not at the same time claim the benefit of Notification 175/86. 4. We accordingly allow this appeal, set aside the Commissioner (Appeals) s order and restore the Assistant Collector s order.
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