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1997 (8) TMI 304 - CEGAT, MADRASExtract: .......poses, the scientific advancement made should be borne in mind. Therefore, following the ratio of the decision of the Hon rsquo ble Suprme Court and in view of what we have held above, we are of the view that the learned CCE(A) has rightly allowed the benefit of the Notifications to the appellants. The appeal of the Revenue is therefore, dismissed.
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