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2004 (10) TMI 510 - AT - Central ExciseExtract: .......following the ratio laid down in National Organic Chemical Industries Ltd. v. Commissioner of Customs 2000 (115) E.L.T. 70 , held that in a case of this type demand under Section 11D cannot be upheld. Following the ratio of this decision and for the reasons given above we reject the appeal of the Revenue. 8. emsp Revenue rsquo s appeal is rejected.
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