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1992 (8) TMI 178 - CEGAT, NEW DELHIExtract: ....... process was spread over different factories of the appellants as it was rightly argued by the representative with reference to case laws. We do not find any justification for denying the benefit of exemption in terms of Notification No.95/83. In the result we set aside the impugned order and accordingly appeal is allowed with consequential relief.
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