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2003 (3) TMI 595 - CEGAT, NEW DELHIExtract: ....... during the period detailed above when they were availing the benefit of SSI Exemption Notification No. 16/97-C.E. The impugned order passed by the Commissioner (Appeals) is, therefore, perfectly valid and it does not suffer from any legal infirmity so as to call for any interference. 6. emsp Consequently, the appeal of the appellants is dismissed.
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