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1996 (10) TMI 95 - SCH - Central ExciseExtract: ........ 2. The appellants claimed an exemption under an Exemption Notification which had not been considered by the authorities. For this purpose the Tribunal remanded the matter to the Assistant Collector to decide afresh the appellants liability to pay excise duty. This is not impugned. 3. The appeals are dismissed. There shall be no order as to costs.
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