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2000 (8) TMI 554 - CEGAT, NEW DELHIExtract: .......e different as the Appellants admittedly have not raised this point at all before both the lower authorities. We also observe that benefit of Notification No. 134/94-C.E. has been extended to the Appellants while demanding duty on the impugned products. We, thus, find no reason to interfere with the impugned order and accordingly reject the appeal.
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