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1992 (8) TMI 170 - CEGAT, NEW DELHIExtract: .......e exemption. Further, the Deptt. has also failed to rebut the respondents rsquo claim by evidence that even combining the value of capital investment in the two units, the total would be less than Rs. 20 lakh. In the result, there is no reason to interfere with the impugned order of the Collector (Appeals) and, the appeal is, accordingly, rejected.
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