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1991 (10) TMI 180 - CEGAT, NEW DELHIExtract: .......e matter the appeals are allowed. rdquo 4. emsp In view of the earlier decision we set aside the impugned order and hold that the appellants would be entitled to the benefit of the notification No. 172/77-Cus., dated 8th August, 77. In the result the appeal is allowed. The revenue authorities are directed to give consequential effect to this order.
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