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2001 (11) TMI 808 - CEGAT, MUMBAIExtract: .......he Tribunal in the appellant rsquo s own case has settled the issue and there is no reason advanced by the Departmental Representative as to why it should not be applied. Applying the ratio of this decision, therefore, the respondent would be entitled to the benefit of the notification. There is no ground for interference. 6. emsp Appeal dismissed.
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