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1991 (10) TMI 142 - CEGAT, NEW DELHI
Extract:
.......he said rulings. 31. The learned Collector has examined the Notification No. 57/75 dated 1-3-1975 and also Notification No. 201/79-C.E., dated 4-6-1979 and rejected the plea of the appellants for its benefit. There is no infirmity in these findings also. The appellants are not entitled to any other benefit and the appeals are, therefore, dismissed.