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1996 (2) TMI 467 - CEGAT, NEW DELHIExtract: .......opan 1994 (73) E.L.T. 769 (S.C.) held that an exemption notification should be construed strictly and in case of doubt, the benefit should be given to the Department. They further supported this view in the case of Liberty Oil Mills 1995 (75) E.L.T. 13 (S.C.) . Having regard to the above findings, we uphold the impugned order and reject the appeal.
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