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2000 (11) TMI 550 - CEGAT, MUMBAIExtract: ........T. 980 (Tribunal) held that in such cases, the assessee is entitled to the benefit of Small Scale Exemption Notification. As the appeal filed by the Revenue against this decision is dismissed by the Hon rsquo ble Supreme Court, hence, following the ratio of the above decision of the Tribunal, the impugned order is set aside and the appeal allowed.
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