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1998 (6) TMI 240 - CEGAT, NEW DELHIExtract: .......des full exemption subject to the conditions specified therein. When there are two option available to the assessee under the Notification, it is open to him to opt for the option which is beneficial to him. Accordingly we find no infirmity in the order passed by the Commissioner (Appeals) and accordingly, reject the appeal filed by the department.
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