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2009 (1) TMI 208 - PUNJAB & HARYANA HIGH COURTNaphta – Exemption from Excise Duty - In the light of the aforesaid judgements of Hon’ble the Supreme Court it becomes evident that on principle as well as on precedents questions raised before us deserved to be answered in favour of the assessee and against the revenue. Accordingly we hold that the view taken by the Tribunal is not correct in law in holding that the benefit of exemption notification dated 23-7-1996 was not available to the assessee. The benefit of the notification No. 8/96 dated 23-7-1996 would enure to the appellant.
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