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2000 (4) TMI 62 - CEGAT, NEW DELHIExtract: .......atisfy the appellate forum that the conditions are satisfied in the given case and that the exemption has taken effect. 6. Since the issue referred to the Larger Bench in these cases has already been considered and concluded by the Larger Bench as indicated above, following the same, we answer it accordingly. 7. Thus, these appeals are above terms.
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