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1997 (9) TMI 262 - AT - Central ExciseExtract: .......e not applicable to the facts and circumstances of the instant case. Therefore, on the controversy in hand as well, the facts and circumstances of the case are in favour of the appellant company herein to entitle them to the benefit of the Notification No. 175/86-C.E. We allow the appeal accordingly, with consequential reliefs to appellants herein.
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