2005 (12) TMI 352

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....r the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. - Heard both sides. 2. The issue relates to grant of concessional rate of duty in terms of Notification 75/84, dated 1-3-84. It is seen that the 'thinner' manufactured out of the products brought under concessional rate of duty of excise were cleared outside the factory by the appellants.....