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2005 (6) TMI 524 - CESTAT, MUMBAIExtract: .......ion. The issue is well settled in favour of the assessee. Since no procedure is prescribed as regards manner of exercising the option, we cannot even find a procedural irregularity in availing of the exemption by filing a declaration under Rule 173B. No merits are found in the Revenue rsquo s appeal. The same is dismissed. (Pronounced in the Court)
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