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1988 (1) TMI 176 - AT - Central ExciseExtract: .......the benefit of notification under serial No. 4 of the Notification 101/66. We, therefore, following the ratio of the judgment of Hon rsquo ble High Court of Patna as above, allow the appeal and set aside the order of the lower authority. In view of what we have held above, we do not find it necessary to give our findings on the other points raised.
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