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1996 (11) TMI 72 - SCH - Central Excise
Extract:
.......ellants a notice to show cause in this regard and the matter must be processed from that stage. 4. The appeals are allowed. The judgment and order under appeal is set aside. 5. The tax, if paid or deposited pursuant to the order of the Tribunal or of the authorities below, shall be refunded to the appellants. 6. There shall be no order as to costs.