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2004 (3) TMI 141 - AT - Central ExciseExtract: .......ent and it is not the Revenue s case that on such adjustment still demands are subsisting. As no demands subsist, as such the appellants claim is required to be accepted. The impugned orders are therefore not legal and proper in term of the citations referred to and hence they are set aside and appeals are allowed with consequential relief, if any.
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