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1991 (7) TMI 219 - CEGAT, NEW DELHIExtract: .......il, 1983. We are of the view that the appellants had made substantial compliance of the condition laid down in the Notification No. 118/75-C.E. and there was substantive compliance of Chapter X procedure. Accordingly we set aside the impugned order, the appeal is allowed and direct the Revenue authorities to give consequential effect to this order.
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