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2005 (9) TMI 160 - AT - Central ExciseExtract: ....... documents are required. As such, ground for the Commissioner (Appeals) to hold against the appellants, apart from being outside the scope of the show cause notice and adjudication proceedings, is not justifiable. Accordingly, we set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Dictated in Court)
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