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2001 (1) TMI 509 - AT - Central ExciseExtract: .......eme Court in the case of Madras Rubber Factory may not be applicable. The grounds made by the department as contained in Para 1 thereof in our view goes beyond the show cause notice. Hence the appeals are devoid of merits mainly relying on the Supreme Court judgment in the case of Indian Oxygen - 1988 (36) E.L.T. 723. 5. emsp Appeals are dismissed.
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