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1993 (11) TMI 150 - CEGAT, BOMBAYExtract: .......all scale exemption on the ground that the person for whom the job work is done is not entitled to avail the small scale exemption. In the circumstances, prima facie we hold that the Collector rsquo s (Appeals) view is not in confirmity with the provisions of Notification No. 175/86 and hence we grant stay and waiver of recovery of the duty amount.
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