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2005 (12) TMI 176 - AT - Central ExciseExtract: .......cture of exempted rectified spirit. In a situation like that the question of confirming demand at 8 is not proper. The order passed by the Commissioner (Appeals) is correct and legal. There is no merit in the appeal and the same is rejected. (Operative portion of the order has been pronounced in the open Court on completion of hearing on 2-12-2005)
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