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1999 (3) TMI 337 - CEGAT, MUMBAIExtract: .......ind that the Collector was correct in applying the ratio to the present proceedings. The benefit would continue to be given to the assessees until the existing ambiguity in the said rule is resolved. 8. emsp On this ground I see no infirmity in the impugned order and therefore dismiss this appeal. 9. emsp The Cross Objection also stand disposed of.
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