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1997 (8) TMI 154 - AT - Central ExciseExtract: ....... could be treated as such under Section 2(f) of the Central Excise Act and the Department has given no other reasons for clubbing such clearances, the Department rsquo s case remains un-substantiated for the purpose of denying the benefit of Notification 175/86 (as amended). The appeal is, therefore, rejected as already announced in the Open Court.
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