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2000 (10) TMI 327 - AT - Central ExciseExtract: .......how the benefit of the exemption notification was available to ingots prior to the amendment brought by Notification No. 53/92 on 10-3-1992 but we find no infirmity in his finding and would confirm the same and we find no ground in the appeal to upset the finding of the Commissioner (Appeals). 5. emsp In view of our findings, we reject this appeal.
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