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1990 (12) TMI 205 - AT - Central ExciseExtract: .......re is no ground to interfere with the said findings. However, the lower authorities were not justified in rejecting the claim of the appellants for grant of exemption of duty under Notification No. 23/55. For the reasons stated by my learned brother in the impugned order, the appellants are entitled for grant of exemption and the appeal is allowed.
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