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<h1>Revision application dismissed for failure to meet specified conditions under Notification No. 71/78. Order-in-appeal affirmed. /78</h1> The revision application challenging the denial of concession under Notification No. 71/78 was dismissed as the petitioners failed to meet the specified ... - The Government of India considered a revision application regarding exemption Notification No. 71/78. The petitioners were not eligible for the concession under the notification as they did not satisfy the conditions in both clause (a)(ii) and clause (aa). The order-in-appeal was upheld, and the revision application was rejected.