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    <title>1989 (12) TMI 179 - CEGAT, NEW DELHI</title>
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    <description>The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The appellants failed to claim exemption in their original Form-I, and the Tribunal ruled that the revised Form-I could not be approved retroactively based on the precedent set in Herschel Rubber (P) Ltd. v. CCE, Calcutta [1987 (30) E.L.T. 454].</description>
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      <description>The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The appellants failed to claim exemption in their original Form-I, and the Tribunal ruled that the revised Form-I could not be approved retroactively based on the precedent set in Herschel Rubber (P) Ltd. v. CCE, Calcutta [1987 (30) E.L.T. 454].</description>
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