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2004 (9) TMI 164 - AT - Central ExciseExtract: .......ed. Hence, they will also be covered by the Supreme Court decision in case of Astra Pharmaceuticals (P) Ltd. v. Collector of Central Excise, Chandigarh - 1995 (75) E.L.T. 214 (S.C). 7.In view of our above findings, there is no justification for denying SSI benefit and consequently, the levy of penalty is also not sustainable. The appeal is allowed.
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