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2017 (2) TMI 1294 - AT - Central ExciseBenefit of N/N. 10/97-C.E., dated 1-3-1997 - goods supplied to the specified institution - cancellation of Essentiality Certificate - Held that: - the clearance of the impugned goods was done properly on the basis of compliance of the prescribed conditions on the date of clearance and subsequent withdrawal of facility to issue Essentiality Certificate does not justify the demand raised by the department in the absence of any allegation of fraud or collusion - appeal allowed.
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