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2005 (2) TMI 647 - CESTAT, NEW DELHIExtract: .......x Court in the case of CC, Trichy v. Rukmani Pakkwell (supra) wherein it has been observed that in such a situation also, the SSI exemption will not be available. 6. emsp In view of the discussion made above, the impugned order under appeal cannot be sustained and is set aside. The appeal of the Revenue is allowed with consequential relief, if any.
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