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1999 (5) TMI 169 - CEGAT, MUMBAIExtract: .......strued. Where one of the conditions is not satisfied the benefit of the Notification does not accrue. On this ground we find that the subject notification does not cover the appellants case. Since we have found merit on the finalisation of the assessment and the demand for differential duty, we uphold both the orders and dismissed both the appeals.
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