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2001 (7) TMI 207 - AT - Central ExciseExtract: .......ase of the department beyond the actual words used in clause (c) of Rule 57CC of the Central Excise Rules. We are therefore of the view that the case of the department put forth by the Departmental Representative has to be rejected and the assessee s case is accepted. 12.The appeal stands allowed with consequential relief, if any, according to law.
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