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    <description>The Court set aside the ex parte decision denying the benefit of Exemption Notification No. 36/87 to cement manufacturers, citing a violation of natural justice principles. The matter was remanded to Central Excise Authorities for a hearing on merits, instructing them to provide a fair opportunity for both parties to present their case. The Court emphasized adherence to the law in reaching a decision and directed prompt communication of the outcome, leaving all claims open and making no order as to costs.</description>
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