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1994 (5) TMI 92 - AT - Central ExciseExtract: .......me Court in the above case would be applicable in the present case. This, coupled with the harmonious reading of the provisions of Notification 201/79 and Section 11B(2) proviso (c) will show that the reliefs granted by the Collector (Appeals) are fully merited and his decision warrants no interference. We order accordingly and dismiss the appeals.
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