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2000 (10) TMI 102 - CEGAT, NEW DELHIExtract: .......in respect of inputs lying in stock, used in the final products, cleared on payment of duty and inputs used in the final produce, which is under process, whereas the impugned order is passed entirely on different considerations. Therefore, the impugned order is passed beyond the scope of show cause notice and is set aside and the appeal is allowed.
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