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1981 (2) TMI 229 - APPELLATE COLLECTOR OF CENTRAL EXCISE, NEW DELHIExtract: .......nt’s product will have to be after taking into consideration the exemption given by the Notifications as available to them as mentioned above. The appeal is therefore admitted to this extent namely to re-calculate the demand after extending the exemptions available under Notification No. 45/73 and 184/76-C.E. Otherwise the appeal is rejected.
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