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2007 (3) TMI 263 - SCH - Central ExciseExemption as an SSI unit - Held that:- Tribunal has remitted the matter to the adjudicating authority. Therefore, at this stage, the question of abatement of duty from the value does not arise. This question will arise for determination only if the adjudicating authority comes to the conclusion that the assessee was not entitled to exemption as an SSI unit. It is only at that stage that the reworking of value would arise for determination - Decided against Revenue.
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