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2000 (5) TMI 1038 - CEGAT, NEW DELHIExtract: .......er Bench decision of the Tribunal. 7. emsp Consequently, the view taken by the Collector (Appeals) denying the benefit of Notification No. 175/86-C.E. to the appellants is perfectly valid and is affirmed. Therefore, there is no merit in the appeal of the appellants and the same is ordered to be dismissed. (Dictated and pronounced in the open Court)
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