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1997 (7) TMI 592 - CEGAT, NEW DELHIExtract: ....... the show-cause notice as provided under Section 11A(1) of the Central Excise Act, 1944. Without going into the merits of the case, we find that the ratio of the judgment of the Hon rsquo ble Supreme Court in the case of C.C.E. v. H.M.M. Ltd. (supra) is fully applicable in the present case. The impugned order is set aside and the appeal is allowed.
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