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2004 (11) TMI 456 - AT - Central ExciseExtract: .......ondition debarring them from availing the exemption. Entire purpose of clause 2(c) of the Notification No. 23/94 is that both the notifications should not be availed simultaneously. As such, we set aside the impugned order of the Commissioner (Appeals) and allow the appeal by restoring the order of the Assistant Commissioner. (Pronounced in Court).
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