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2008 (12) TMI 557 - CESTAT, NEW DELHIExtract: .......thority for the limited purpose of examining the claim of exemption for CPUs in terms of Serial No. 1 of Notification No. 76/2004. The original authority shall give reasonable opportunity of personal hearing to the appellant before deciding the issue. 10. emsp The appeal is disposed of on the above terms. (Dictated and Pronounced in the open Court)
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