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2005 (6) TMI 456 - AT - Central ExciseExtract: .......ellant. This is a new ground, which was not alleged in the Show Cause Notice. On this ground also, the impugned order is required to be set aside for the reasons given supra. The impugned order is not sustainable and the same is set aside by allowing the appeal. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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