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2018 (1) TMI 687 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 01.03.2002 as amended - upgraded Mahua Oil - Whether exemption under N/N. 6/2002-CE dated 01.03.2002 is admissible to the appellant or not? - validity of SCN. Held that: - the revenue has ignored the directions of its commissioner. There is not a single test report on record brought by the revenue so as to certify that the finished product of the appellant is Refind Edible Oil - under the facts and circumstances we find that the Show Cause Notice is only presumptive and accordingly, we hold that the same is not maintainable. Appeal allowed.
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