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1999 (11) TMI 68 - SC - Central ExciseExtract: ....... due effect must be given to the assessee thereunder. It cannot be held that the exemption notification will be inapplicable insofar as it is not in accordance with Rule 57C. 7.In the result, the civil appeals are allowed. The judgment and order under appeal is set aside. Consequential relief will be given to the appellants. 8.No order as to costs.
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