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2005 (9) TMI 353 - CESTAT, CHENNAIExtract: .......en if the clearances of both the units are clubbed together, they will come within the exemption limit provided in the Notification. In these circumstances, we do not find any infirmity in the impugned order of the Commissioner (Appeals). The Revenue rsquo s appeal is rejected. (Operative part of the order was pronounced in open Court on 22-9-2005)
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