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2008 (9) TMI 928 - AT - Central ExciseExtract: .......w that a substantive right is not to be denied on the ground of infraction of procedural provision. After all, procedure is only a handmaid of justice. In this view of the matter, I set aside the impugned order to the extent it denied input-duty credit to the appellants. The appeals are allowed to this extent. Dictated and pronounced in open court.
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