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2000 (9) TMI 648 - CEGAT, CHENNAIExtract: .......In view of the decision relied upon by the learned D.R. and taking into account the totality of the facts and circumstances of the case, we are in agreement with the findings of the Collector that the units were created for the purpose of availing the benefit of Notification No. 175/86. We, therefore, reject all the appeals filed by the appellants.
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