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1996 (7) TMI 372 - CEGAT, MADRASExtract: .......ed under Notification No. 141/89, as urged by the learned DR. This formulation also for the reasons urged by the learned DR would not also be covered under the other notifications. We are of the view that the learned lower authority was in error in having allowed the benefit of the notifications and in this view, we allow the appeal of the revenue.
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