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2008 (3) TMI 86 - CESTAT, KOLKATADenial of benefit (area based exemption to tobacco & tobacco products manufactured in the North Eastern States) u/not. 69/03 on ground that investment on plant & machinery was not made in terms of the Notification - exemption depends on Chief Commissioners Committee’s satisfaction & certification - Chief CCE, in a case such as this relating to implementation of the impugned Notification can himself adjudicate the case exercising the adjudication powers of the CCE – assessee’s appeal allowed
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