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2013 (3) TMI 448

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..... this case is regarding reversal of cenvat credit sought by the department by Superintendent of Central Excise vide his letter No. SD-02/Adani/AR-VI/10-11 dated 20.09.2010. Aggrieved by such a letter the appellant preferred appeal before the first appellate authority and the first appellate authority vide impugned order has rejected the appeal holding that the letter issued by the Superintendent is .....

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