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1993 (1) TMI 169 - CEGAT, CALCUTTAExtract: .......d an exemption Notification which is irrelevant as far as they are concerned. Hence, we feel even para 7 has no application in a case of this type. 4. In line with our previous decision SP-532/A-697 CAL/91 dated 30-10-1991, we grant the stay prayed for. Registry to transfer the appeal to CEGAT, New Delhi for disposal by the concerned Special Bench.
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