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2003 (1) TMI 495 - AT - Central ExciseExtract: ....... each and every wing of the different manufacturing units. We find that the Notification in question talks about the overall increase of 25 in the installed capacity and does not require that each and every section should be upgraded by 25 . In this view of the matter, we do not find any merits in the Revenue rsquo s appeals and reject all of them.
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