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<h1>Tax Appeal: Compliance with Circular Exemption Requirements Challenged</h1> <h3>Commissioner Versus Amar Packaging Industries</h3> Commissioner Versus Amar Packaging Industries - 2012 (275) E.L.T. A148 (Guj.) The High Court of Gujarat admitted a Tax Appeal to consider the substantial question of law regarding CESTAT's decision on an assessee's compliance with circular requirements for claiming exemption.