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2001 (12) TMI 613 - AT - Central ExciseExtract: .......prior to 4th July, 1994. Since the registration of dealer became necessary w.e.f. 4-7-1994, therefore, this requirement is not applicable in the instant case. 8. emsp Having regard to the above findings I set aside the impugned order and allow the appeal. Consequential relief, if any, shall be admissible, to the appellant(s) in accordance with law.
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