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1997 (12) TMI 646 - SC - Central ExciseExtract: .......oreover, if there is any doubt in the construction of any provision of a taxing statute, that doubt must be resolved in favour of the assessee. 10. In the premises, we are of the view that the appeal must succeed. 11. The judgment under appeal is set aside on the point in dispute. The appeal is allowed. There will be no order as to costs.
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