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1999 (7) TMI 620 - CEGAT, NEW DELHIExtract: .......ffect the availment of benefit of notification by the Appellant. Any delay in issuing the certificate which cannot be attributed to the Appellants, should not deprive them of the benefit of the notification. Accordingly, we hold that the Appellants were eligible to avail of the benefit of Notification No. 175/86 and accordingly we allow the appeal.
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