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2003 (7) TMI 616 - CESTAT, BANGALOREExtract: .......emption in terms of Notification No. 88/88-C.E. Appellants fail on this issue. However, while determining the exact duty payable by the assessee, 4(4)d(1) deduction and Modvat benefit as claimed by the Counsel may be considered by the adjudicating authority on giving hearing to the party. 5. emsp Thus, this appeal is disposed of in the above terms.
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