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1999 (1) TMI 246 - CEGAT, MADRASExtract: .......value of clearances under the SSI Exemption Notification claimed by the appellants after excluding the value of cross arms which we have held to be non-excisable . After such computation, the learned Commissioner shall pass a speaking order in this respect after hearing the appellants. The appeals succeed by way of remand with the above directions.
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