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2005 (3) TMI 266 - CESTAT, MUMBAIExtract: .......the provisions of Rule 5 of Cenvat Rules, 2002 while dealing with the appeal before him. 9.The appeal is thus allowed by way of remand. 10.Appeal Nos. 2133 and 2943/03 are similarly remanded for fresh consideration for the reasons cited above. 11.All three appeals are allowed by way of remand to the Commissioner (Appeals) for a fresh consideration.
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