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2014 (12) TMI 1329 - GAUHATI HIGH COURTLegality of the impugned N/N. 17/2008 dated 27.3.2008 and N/N. 31/2008 dated 10.6.2008 - benefit of complete exemption of Central Excise Duty for a period of 10 years from the date of commercial production as granted vide Central Excise N/N. 32/1999 and N/N. 20/2007 by restricting the excise duty refund to a particular percentage of the total duty payable. Held that:- All the industries set up pursuant to the policy of 1997 and 2007 shall continue to enjoy the benefits of full exemption as per the policy and the notifications - Petition allowed.
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