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2004 (8) TMI 275 - CESTAT, MUMBAIExtract: .......of Central Excise in charge of M/s. V.H. Patel s factories indicating an interpretation of eligibility to the notification may only call for shielding him from the invocation of proviso clause to Section 11A(1) only. 9. In view of the findings, the appeal is only allowed on grounds of the CCE (Appeals) having travelled beyond the show cause notice.
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