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1990 (12) TMI 290 - CEGAT, NEW DELHI
Demand - HVI spindle oil - use in the manufacture of agricultural spray oil - application of exemption notification - Held that: if the Government intended to withdraw the earlier Notification then they would have rescinded or amended or issued the subsequent Notification in supersession of earlier Notification as the Government has not done so, the benefit of Notification cannot be denied to the appellants in this case.
Better exemption cannot be denied to the assessee.