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2012 (5) TMI 621 - HC - Central ExciseExtract: .......iew of the factual and legal aspects noticed hereinabove, the challenge to the impugned notification fails. The petitioners are not entitled to avail the exemption in respect to the duties imposed under the Finance Acts, 2001, 2004 and 2007 respectively. 38. These Writ Petitions are without merit, hence dismissed without any order as to costs.
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