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1998 (6) TMI 290 - CEGAT, NEW DELHIExtract: .......on the same has to be extended to them irrespective of the stage at which the claim is made. The matter therefore is required to be reconsidered. The Order-in-original is set aside and the case is accordingly remanded to the jurisdictional Adjudicating Authority for considering the appellant rsquo s claim for exemption under Notification No. 72/86.
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