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2004 (5) TMI 221 - AT - Central ExciseExtract: .......ommissioner (Appeals) has rightly concluded in his impugned order that the respondents are eligible for exemption under the said Rule 34 and consequently they are entitled to assessment under Section 4 of the Central Excise Act, 1944 instead of under Section 4A of the said Act. 3. In view of our finding as above, we dismiss the department s appeal.
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