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2003 (9) TMI 373 - CESTAT, MUMBAIExtract: .......so be taken against a small scale unit exempted from excise control on the basis of minor discrepancies in the registers maintained by them on their own which are not required to be statutorily maintained particularly when the unit is working well within the exemption limit. 3. emsp Accordingly, we set aside the impugned order and allow the appeal.
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