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1999 (8) TMI 956 - CESTAT MUMBAIExtract: .......e view taken by the Madras High Court. If authority for this proposition is needed, in paragraph 6 in Madras High Court decision in K.M.A. Abdul Kabeer v. Enforcement Directorate - 1994 (72) E.L.T. 826. On these considerations also, the benefit of notification is available. 13. Accordingly, we allow the appeal and set aside the impugned order.
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