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2005 (10) TMI 151 - AT - Central ExciseExtract: ....... duty were different from the ground raised by the Revenue in its appeal before the Commissioner (Appeals), on the basis of which the lower Appellate Authority remanded the case. Since the Order-in-Appeal has traversed beyond the scope of the show cause notice, it is not sustainable. We accordingly set aside the impugned order and allow the appeal.
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