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1994 (1) TMI 100 - HC - Central ExciseExtract: .......0 (47) E.L.T. 500 ) has highlighted the difference in principles for interpreting an exemption Notification and a statute and learned counsel for the respondents is right in contending that the Notification is in the nature of exception and will have to be read as such and as a whole. 9. In the result, the petition fails. Rule discharged. No costs.
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