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2010 (7) TMI 747 - CESTAT, AHMEDABADManufacturing of handy-craft - Whether exemption notification can be claimed at any point of time - Held that:- benefit of Notification No. 76/86-Central Excise is not available to the respondents or the same has been wrongly extended by the Commissioner (Appeals), the benefit of any notification, if otherwise available cannot be denied on the sole ground that the same is claimed belatedly. merits in the respondents plea that the Revenue has not raised any grounds against setting aside of penalties on the respondents, no merits in the appeals and the same are accordingly, rejected.
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