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2001 (6) TMI 529 - AT - Central ExciseExtract: .......ndings, we set aside the order and remand the matter back to the original authorities to consider the eligibility under the thirty lakhs limit for SSI, if available, after adding the proportionate value as per the LB decision in the case of Mutual Industries Ltd. (supra), after granting a hearing to the appellants. 5. emsp Appeal allowed on remand.
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