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2002 (10) TMI 482 - AT - Central ExciseExtract: .......traneous to the show cause notice or go beyond the show cause notice. The common contention in the notice and in the appeal is that the goods are not sold as insulating tapes and are not so used. 8. emsp The appeals are accordingly allowed and the order of the Commissioner (Appeals) is set aside. The order of the Assistant Commissioner is restored.
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