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2000 (3) TMI 1031 - CEGAT, NEW DELHIExtract: .......f the Appellants that the waste and scrap was sold through M.S.T.C. Accordingly we are of the view that the Appellants are eligible to avail of the Notification No. 54/86, 91/88 or 171/88 at the relevant time in respect of impugned waste and scrap and as such the order is set aside and appeal is allowed without considering the aspect of time-limit.
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