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2005 (8) TMI 538 - CESTAT, BANGALOREExtract: ....... because the excise duty was also exempted by Notification No. 55/91-C.E. In view of this apex Court rsquo s judgment the order passed by the Commissioner (Appeals) is not legal and proper. Hence respectfully following the apex Court rsquo s judgement the impugned order is set aside and the appeal is allowed. (Pronounced and dictated in open Court)
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