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2001 (10) TMI 226 - CEGAT, COURT NO. III, NEW DELHIExtract: .......ed the certificate and then to take action as per their decision. So long the appellants had a valid certificate, benefit of Notification No. 175/86 cannot be denied to them. Following the ratio of these decisions, we hold that the appellants are eligible to avail of the benefit of the small-scale exemption notification. The appeal is thus allowed.
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