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2007 (2) TMI 571 - CESTAT, KOLKATAExtract: .......reover, since the clearance from both the units after clubbing do not exceed the exemption, the appellants are eligible for small scale exemption for the impugned clearances through Kolkata Unit. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants. (Dictated and pronounced in the open Court)
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