2013 (5) TMI 826
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....ppellant. Shri Abhishek Anand and P.R. Mullick, Advocates, for the Respondent. JUDGMENT The whole question, in the instant case, is what is the effect of the clarification dated 21st January, 2004 issued by the Central Board of Excise and Customs. The fact remains that, in terms of the Notification dated 10th June, 2003, an industry, which carries out substantial expansion, is entitled to....


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