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1990 (2) TMI 174 - CEGAT, NEW DELHIExtract: .......outside the purview of the notification and the appellants cannot avail of the benefit of exemption under the aforementioned notification. 24. In the light of the above, we uphold the order of the Collector (Appeals) dated 28-3-1988 and dismiss E/A 3501/88. 25. In the result, E/A Nos. 3197 and 3198/88-C are allowed and E/A No. 3501/88 is dismissed.
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