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2004 (2) TMI 493 - AT - Central ExciseExtract: .......ll the Sections of the manufacturing unit should be individually increased by 25 . Inasmuch as in the present case, going by either of the Certificates, the increase is more than 25 , we are of the view that the benefit of the Notification in question has been rightly extended to the respondents. Accordingly, the Revenue rsquo s appeal is rejected.
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