2006 (11) TMI 43

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....ed to the respondent and were received back with the postal remarks ''factory closed". 2.Revenue filed this appeal against the impugned order whereby the appeal filed by the respondent was allowed and demand under Section 11D of the Central Excise Act, 1944 was set aside. 3.The respondent was manufacturing goods, which were liable for excise duty as well exempted goods and were availing the bene....