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<h1>Tribunal grants appeal for concessional duty rate based on correct notification despite initial error.</h1> <h3>DESAI HYDRAULICS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> The appeal was allowed by the tribunal as the appellant was entitled to the concessional duty rate under the correct notification, despite initially ... Exemption - Option The appeal involved eligibility for concessional duty rate under Notification No. 9/99-C.E. The appellant mistakenly referred to the wrong notification in their declaration but later corrected it. The tribunal accepted the appellant's submission and allowed the appeal, as they were entitled to the benefit of the correct notification.