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2005 (5) TMI 180 - COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUSExtract: .......ce to be excluded. Viewed from this angel also, there is no case for excluding the goods cleared on payment of duty at specific rates, whether under Section 3A or not. The order of the Commissioner (Appeals) which held to the contrary is incorrect. We set aside that order and allow the appeals of the Revenue. (Dictated and pronounced in open Court)
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