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1987 (4) TMI 210 - AT - Central ExciseExtract: ....... licensed capacity for the year 1978-79. The view that in respect of the year 1979-80 there was no separate stipulation as regards restriction of exemption to clearance of specified goods for home consumption not exceeding 75 of the licensed capacity for the financial year 1978-79, is also wholly untenable, and has to be rejected. Appeal dismissed.
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