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2003 (7) TMI 696
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....l) For Petitioner : Shri P.V. Sheth For Respondent : Shri Hitesh Shah ORDER Duty has been demanded from each of the applicants, and penalty imposed on them, by denying the benefit of the exemption contained in Notification 9/99 on the ground that the condition contained in Paragraph 1 of the notification, that manufacturer should specifically exercise the option to avail of the notification an....