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2003 (12) TMI 194 - AT - Central ExciseExtract: .......pansion a Power Generating Unit. In any case, I find force in the appellants contention that ground was neither the basis of the SCN or order-in-original and as such, the Commissioner (Appeals) has travelled beyond the same. 7. In view of the foregoing, I set aside the impugned Order and allow the appeal with consequential relief to the appellants.
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