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2003 (8) TMI 509 - KERALA HIGH COURTExtract: ....... get benefit of the Notification S.R.O. No. 1729 of 1993 dated November 3, 1993. Therefore, order No. C3-47632/02/CT dated January 1, 2003 passed by the Commissioner is not correct and is set aside. We hold that the appellant is entitled to the benefit of the Notification S.R.O. No. 1729 of 1993. The appeal is partly allowed. Appeal partly allowed.
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