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1999 (6) TMI 457 - CEGAT, NEW DELHIExtract: .......dquo and not ldquo D-172-173 rdquo ) and the Central Excise records will not make any difference as for as availability of exemption benefit under notification No. 175/86 is concerned as both the premises are covered under the Central Excise records. In this view of the matter we find no merit in the appeal of the Revenue and the same is dismissed.
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