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1999 (10) TMI 311 - CEGAT, NEW DELHIExtract: ....... We, therefore, hold that the case of the appellant is squarely covered by the ratio of the decisions of this Tribunal cited and relied upon by the appellant. In this view of the matter, we hold that the benefit of Notification No. 281/86 is available to the appellant. In the circumstances, the impugned order is set aside and the appeal is allowed.
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