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2010 (8) TMI 343 - CESTAT, NEW DELHIExemption - SSI exemption under Notification No. 9/99-C.E. dated 28th February 1999 - interpretation of a notification should be to make the notification effective rather than meaningless - allegation only to the effect that assessees paid more than what was due and payable - it cannot be said to amount to violation any of the terms in condition of the notification nor mere payment of higher amount of duty can be said to defeat the very purpose of the notification – Appeal dismissed
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