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2003 (12) TMI 370 - AT - Central ExciseExtract: ....... fact is also not denied by the appellants. In the circumstances, we find that no infirmity in the impugned order whereby the Commissioner has held that the cement in question was removed from the factory of the appellants after 31-3-90, therefore, the appellants are not entitled to the benefit of Notification No. 37/86-CE. The appeal is dismissed.
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