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1988 (3) TMI 204 - CEGAT, NEW DELHIExtract: .......them with reference to their products supra. We accordingly hold that the Assistant Collector was right in rejecting the claim for exemption and that the Collector (Appeals) was in error in setting aside the said order. Accordingly we allow this appeal, set aside the order of the Collector (Appeals) and restore the order of the Assistant Collector.
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