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2003 (9) TMI 91 - SUPREME COURTExemption under Notification No. 8/96, dated 23-7-1996 - Held that:- It is not very clear either from the notices or from the reply filed by the appellant as to what exactly the position is though the contention put forth before us is that in respect of some parts which are captively used within the factory on which no duty is paid while it is used at another unit of the factory elsewhere duty is already paid. Neither the orders made by the authorities are clear nor such a case is put forth before the Tribunal and, therefore, to do complete justice in the matter we set aside the orders passed by the authorities and the Tribunal and remit the matter to the assessing authority for fresh consideration in accordance with law - Decided in favour of assessee.
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