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2000 (7) TMI 520 - CEGAT, NEW DELHIExtract: .......ndings, the other two appeals where the question is regarding availability of Notfn. No. 1/93 becomes irrelevant, as their clearances will remain less than Rs. 200 lakhs during the preceding financial year. In view of this, we reject all the Appeals filed by the Revenue. All the Cross Objections filed by both the Respondents also stand disposed of.
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