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The Appellate Tribunal CESTAT, Chennai upheld duty demands of Rs. 21,850 and Rs. 1,26,720 with 20% interest due to non-fulfillment of conditions for duty exemption. Both conditions of the notification needed to be met for benefit extension. The appeals for proportionate reduction of duty were rejected. (2009 (5) TMI 660 - CESTAT, CHENNAI)
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