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1997 (1) TMI 342 - CEGAT, NEW DELHIExtract: .......under that Notification among others was subject to the conditions in Para 4 of the Notification, which the appellants have not fulfilled. 7. emsp Taking all the relevant considerations into account, we do not find any infirmity in the view taken by the Collector of Central Excise (Appeals). As a result, the appeal is rejected. Ordered accordingly.
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