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1998 (3) TMI 475 - CEGAT, NEW DELHIExtract: .......sets of exemption notifications remains the same and therefore our observations would hold good for the second set of appeals. We, therefore, deem it proper to set aside the impugned orders and to remand the proceedings back to the Assistant Collector for settlement of the duty in the light of our observations. Appeals are decided by way of remand.
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