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2004 (12) TMI 461 - AT - Central ExciseExtract: .......s. Therefore, the appellant is not debarred from availing the benefit of SSI Exemption 01/1993. Hence, the adjudication order is legal and proper and there is no justification for Revenue rsquo s appeal. The O-I-A is also not based on proper appreciation of facts. In view of the above findings, we allow the appeal with consequential relief, if any.
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