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1998 (1) TMI 419 - CEGAT, KOLKATAExtract: .......aid the duty liability at nil rate of duty. 3. emsp Relying on the Tribunal rsquo s judgment in the case of Maruthi Foam (supra), we allow the benefit to the appellants herein on the applicability of Notification 53/88-C.E., dated 1-3-88. Consequently, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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