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1998 (8) TMI 316 - AT - Central ExciseExtract: .......ise duty and no where the preamble to the Notification refers to the Act under which cess is being levied. Following the ratio of the Supreme Court decision referred to above in the case of Modi Rubber we hold that exemption from payment of cess is not available under Notification No. 217/86 and accordingly we allow the appeal filed by the Revenue.
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