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2002 (12) TMI 187 - CEGAT, BANGALOREExtract: .......e of granting exemption under the above-mentioned notifications. A similar view was taken by Bangalore Bench in CE, Hyderabad v. M/s. Sirpur Paper Mills Ltd. vide Final Order No. 1256/2002, dated 24-9-2002. 2. We are not persuaded to take a view different from the above. In the result, the appeals filed by the Revenue fail and they stand dismissed.
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