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2007 (10) TMI 484 - CESTAT, AHMEDABADExtract: .......) of the Notification, which only relates to units which were in existence and had some previous year rsquo s production. 9. emsp In view of the above, we do not find any merits in the Revenue rsquo s stand. The impugned order is accordingly set aside and appeal allowed with consequential relief to the appellant. (Pronounced in Court on 22-10-2007)
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