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2005 (10) TMI 389 - CESTAT, MUMBAIExtract: ....... the Original Authority to allow the exemption after verifying the utilization certificates submitted by the appellants. We are of the view that this is a fit case for condoning the delay beyond the time limit of 6 months within which the appellants are required to produce a certificate. The appeal is allowed by way of remand. (Pronounced in Court)
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