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1992 (4) TMI 154 - CEGAT, NEW DELHIExtract: ......./87-Cus., dated 1-3-1987. It is also a settled law that while interpreting a Notification, the intention of the legislature in the issue of the Notification should not be ignored. 7. In view of these observations, we set aside the impugned order and allow the appeal. The Revenue Authorities are directed to give a consequential effect to this order.
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