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1998 (11) TMI 260 - CEGAT, NEW DELHIExtract: ....... particulars required by the notification. Therefore if even the Commissioner had placed reliance wrongly on Board Circular No. 76/76/94-CX, dated 8-11-1994 his order in extending the benefit as per this discussion cannot be faulted. 5. emsp Finding no merit in this appeal I dismiss the same. Appeal No. E/1357/98-NB stands dismissed as infructuous.
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