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<h1>Tribunal Upholds Commissioner's Decision on Exemption Notification</h1> <h3>CCE, Surat II Versus Gandhi Capital P. Ltd.</h3> CCE, Surat II Versus Gandhi Capital P. Ltd. - TMI The appeal was filed against the decision of the Commissioner (Appeals) regarding the eligibility for exemption notification No.2/95-CE. The Tribunal found no merit in the appeal filed by the Revenue and rejected it as the matter was already covered by a previous decision cited by the Commissioner (Appeals).