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2004 (2) TMI 516 - AT - Central ExciseExtract: .......under this rule. Therefore the Commissioner (Appeals) rsquo s order invoking a different provision of the rule which is neither part of the show cause notice nor part of the order-in-original is contrary to the provisions of law. Therefore the order of the Commissioner (Appeals) is not sustainable and it is set aside. Accordingly appeal is allowed.
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