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2007 (6) TMI 560 - AT - Central ExciseExtract: ....... we are of the view that Section 11D is not attracted in this case. As such, we set aside the impugned order and allow the appeal. 5. The issue remains covered in favour of the assessee by the aforesaid order. Following that order, these appeals are allowed with consequential relief, if any, to the appellant. (Dictated and pronounced in open court)
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