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2003 (7) TMI 179 - AT - Central ExciseExtract: .......Central Excise duty in respect of sales made in Domestic Tariff Area and not agreeing with the Department that sale entitlement would accrue only against physical exports and partial exemption on DTA clearances under Notification No. 2/95-C.E. was available only against physical export. 6. Following the ratio of these decisions we allow the Appeal.
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