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2005 (5) TMI 449 - CESTAT, MUMBAIExtract: .......57CC have no application where the assessee is manufacturing only exempted products and the same is applicable where the assessee is manufacturing exempted as well as dutiable products. 4.Inasmuch as, the issue is decided by the above referred decision, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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