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1996 (10) TMI 315 - CEGAT, CALCUTTAExtract: .......e. The appellants would, therefore, be entitled to the Notification No. 175/86 (as amended), if value of its clearances of specified goods did not exceed Rs. 7.5 lakhs in the preceding financial year. The adjudicating authority may re-examine the demand of duty from the appellant on the basis of the above finding. Appeal disposed of in above terms.
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