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1998 (10) TMI 169 - CEGAT, NEW DELHIExtract: ....... In the circumstances we hold that the denial of the benefit under 54/62 was not correct. The impugned order is, accordingly, set aside with consequential relief to the appellant. Since we have held that the appellant rsquo s case is covered by Notification No. 54/62 we do not consider it necessary to go into the submissions regarding other issues.
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