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2005 (3) TMI 206 - CESTAT, MUMBAIExtract: .......nefit by a strict interpretation of the notification. 3.1 We find force in the submission of the assessee and find that the delay was due to the sickness of the proprietor and the intent to opt and avail the benefit was existing. The benefit thus availed cannot be erased/set aside. 3.2 The appeal is therefore to be allowed. 3.3 Ordered accordingly.
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