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1989 (11) TMI 201 - CEGAT, NEW DELHIExtract: .......ch as prayed by the learned DR. 5. emsp In the light of the above discussions, we uphold the decision of the Collector (Appeals) that the benefit of the notification was available in respect of the sulphuric acid used by the respondents in the manner stated above in the orders of the lower authorities. Hence, the appeal of the Revenue is dismissed.
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