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2001 (1) TMI 487 - AT - Central ExciseExtract: .......deny the benefit to Notification No. 175/86-CX............ rdquo The ratio of the above decision also is squarely applicable to the facts of the present case in favour of the appellant parties. 10. emsp In view of the above analysis, both the appeals succeed and same are accordingly allowed by setting aside the orders passed by the lower authority.
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