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1990 (10) TMI 314 - CEGAT, NEW DELHIExtract: .......ent cannot agitate the issue of classification under T.I. 14E. No ground has been urged on the question of the respondents rsquo non-eligibility to the benefit of exemption under Notification No. 197/82. As a result, nothing survives for determination and the appeal merits rejection. 6. emsp Accordingly, the appeal is dismissed as not maintainable.
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