2007 (5) TMI 388

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..... r : Jyoti Balasundaram, Vice-President]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has extended the benefit of exemption in terms of Notification No. 43/2001-C.E. dated 26-6-2001 to Soya De Oil Cake exported by the respondents herein, as, according to the department, Soyabean oil which is an excisable commodity also arises in the manufacture of .....

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