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2004 (12) TMI 593 - CESTAT, MUMBAIExtract: .......ty arising out of availment of Notification No. 38/97 and continued to operate under Notification No. 4/97. We do not see how this constitutes a switching over from Notification No. 38/97. The Commissioner (Appeals) order is misconceived and is set aside. 5.The appeal is allowed with consequential relief if any. (Operative part pronounced in Court)
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