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1997 (2) TMI 204 - CEGAT, NEW DELHIExtract: .......roceedings only on the limited question of claim for exemption. So far as orders relating to clearance under OGL are concerned, since Revenue have not gone in appeal, these orders have acquired finality and cannot now be disturbed. In other words, de novo proceedings would be limited only to claim for exemption under Notification 319/88 as amended.
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