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1986 (4) TMI 67 - HC - Central ExciseExtract: .......t the petitioner is not entitled to benefit in terms of the Notification No. 114/72 therefore the order of the Appellate Collector Annexure 8 issued in the case of a different party cannot bind the respondents. 7. Thus, in this view of the matter, I do not find any merit in the writ petition and the writ petition is dismissed. No order as to costs.
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