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2007 (1) TMI 327 - CESTAT, CHENNAIExtract: .......der the Notification. The benefit was given on the basis of subsequent production of the certificate, which was held to be substantial compliance with the requirement. 4. emsp In view of the decisions cited by learned counsel, we set aside the impugned order and allow these appeals with consequential reliefs. (Dictated and pronounced in open court)
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