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2006 (11) TMI 399 - CESTAT, CHENNAIExtract: ....... 3. emsp For the aforesaid reasons, the appellants are not entitled to exemption from payment of Additional Excise Duty (leviable under Section 3 of the Additional Duties of Excise (GSI) Act) under the SSI Notification during the period of dispute. The impugned order is sustained and this appeal is dismissed. (Dictated and pronounced in open Court)
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