2001 (4) TMI 267

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..... nkar, Member (T)]. The appeal is against the order of the Commissioner (Appeals) holding that in computing, for the purpose of Notification 1/93, the value of clearances of the manufacturer, it is the date on which the manufacturer opted to avail of the notification that should be reckoned and not, as the department proposed, from the commencement of the financial year for which the notifica .....

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