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2011 (12) TMI 437 - CESTAT NEW DELHIDuty demand - Denial of exemption under Notification No. 108/95-C.E., dated 28-8-1995 - Held that:- Revenue has raised a very travail for a matter involving revenue of only Rs. 20,481/- in times when the policy of the Revenue is to trust the assessees. There was no reason to raise such demands on the ground that the certifying authority did not issue separate certificates for each factory of the appellants or only photocopy was produced and not the original. Since no actual loss of revenue has been brought out in the proceedings, we set aside the orders passed by the lower authorities to give relief to the appellants from all dues arising out of the proceeding - Decided in favour of assessee.
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