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2008 (1) TMI 693 - CESTAT, MUMBAIExtract: .......fore us today. 5. emsp Since there is no dispute regarding the eligibility of the respondent rsquo s benefit of Notification No. 175/86 read with clause (b) of para 4 of the said Notification, we find that the appeal filed by the Revenue is devoid of merit. Accordingly, the appeal filed by the Revenue is rejected. (Dictated and pronounced in Court)
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