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1990 (8) TMI 273 - AT - Central ExciseExtract: .......n for which the appellants have been denied the benefit of Notification 175/86 is not maintainable remand the matter to the learned lower appellate authority to decide de novo in the light of our above observation, and in case they satisfy other parameters set out in the Notification 175/86 to allow the appeal. The appeal is thus allowed by remand.
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