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1978 (9) TMI 59 - GOVERNMENT OF INDIAExtract: .......onsideration of the above submissions observe that as the correct procedure for availing of exemption from duty under procedure of Chapter X was not followed, the benefit conferred by Notification 77/74 cannot be enjoyed by the party. The demand of duty issued for the waste is therefore maintainable. The order-in-appeal is set aside to this extent.
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