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1998 (4) TMI 278 - AT - Central ExciseExtract: .......he case of CCE v. Sri Kumaran Spinners case. 8. emsp We agree with the reasoning adopted by the Commissioner (Appeals) and we clearly hold that the respondent rsquo s claim for seeking clearance of value from the date of notification is fully justified and in that view of the matter we do not see any merit in this appeal and hence same is rejected.
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