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2007 (3) TMI 482 - CESTAT, KOLKATAExtract: .......on of Section 11A of the Central Excise Act, 1944. 4. emsp In the result, Appeal of the Revenue is partly allowed remanding the matter to the lower Appellate Authority for re-examination on the touch stone of law, Rules and Notification issued under Section 3 as well as 5 of the Cenvat Credit Rules, 2002. (Dictated and pronounced in the open Court)
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