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2003 (5) TMI 381 - AT - Central ExciseExtract: .......ollector of Central Excise - 1996 (85) E.L.T. 201. The view expressed by the Tribunal would also apply to the extension of the benefit of this notification. We find that the Commissioner was correct in giving relief to the assessees, in this case we uphold this order and dismissed the application for Revenue. The stay petition also stands disposed.
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