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2006 (12) TMI 456 - CESTAT CHENNAIExtract: .......n on the issue, as on the date on which notice of revision was issued by the Commissioner, was the one settled by the apex court in L H. Sugar Factories 2006 4 VST 91 2005 187 ELT 5. Hence, the notice of revision itself was unnecessary. Needless to say, the impugned order has no legs to stand on and the same is set aside. The appeal stands allowed.
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