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1998 (4) TMI 495 - AT - Central ExciseExtract: .......itions. He would therefore be within his rights not to claim the benefit of the notification. 4. emsp The respondent therefore, had a right not to avail of the notification. Hence the goods were liable to be cleared on payment of the duty. The Collector rsquo s order is therefore, unsustainable. 5. emsp Appeals allowed and impugned order set aside.
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