2007 (8) TMI 710

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....>Civil Appeal Nos. 7471- 7472 of 2001 - -<br>Central Excise<br>S.H. Kapadia and V.S. Sirpurkar, JJ. ORDER We do not find any merit in this civil appeal filed by the Department. Apart from the re....

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....at chemicals came in the third unit. In the circumstances, the assessee-respondent was entitled to the benefit of exemption notification. It is not even alleged in the show cause notice that there are....