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2003 (9) TMI 489 - AT - Central ExciseExtract: .......y powers given to them in such a cavalier fashion. 5. emsp In view of our findings that the Ministry has specifically clarified that direct exports made by the appellants from their factory through merchant-exporters are entitled to procurement of duly free inputs under Notification No. 43/2001, we set aside the impugned order and allow the appeal.
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