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2007 (8) TMI 242 - CESTAT, CHENNAIBenefit of Notification No. 16/87 cannot be denied mere for non-compliance with the procedural conditions of Chapter X, if substantive condition of intended use of parts of battle tanks in mfg. of tanks as per the exemption notification was satisfied – Radiators are confiscable as they weren’t used in mfg. of T- 72 battle tanks - penalty can be imposed on a company u/r 26 (equivalent to erstwhile Rule 209A) – Appeal partly allowed
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