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2018 (4) TMI 1391 - HC - Central ExciseWhether the conditions prescribed for availing the benefits of N/N. 9/99 not being fulfilled can it be held that the appellant or the assessee was availing the benefit of the N/N. 9/99? - Held that: - there are findings of fact recorded against the assessee and even otherwise the assessee had availed benefits under the N/N. 9 of 1999 for a part of the year and it was not open to him to switch over to another notification - conclusion drawn by the Tribunal is right and justified - appeal dismissed.
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