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2003 (1) TMI 188 - AT - Central ExciseExtract: ....... as they have not at any stage exercised an option for not availing the same. Accordingly, we set aside the impugned orders of the lower authorities and remand the case back to the original authority for considering the claim of the appellants for small-scale exemption if they are otherwise eligible for the same. Appeal is allowed by way of remand.
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