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    <title>1997 (1) TMI 159 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that they were entitled to the exemption under Notification No. 178/83. The demand for duty was deemed barred by limitation as there was no intent to evade duty established by the appellant. The appeals were allowed, and the order demanding duty was set aside.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that they were entitled to the exemption under Notification No. 178/83. The demand for duty was deemed barred by limitation as there was no intent to evade duty established by the appellant. The appeals were allowed, and the order demanding duty was set aside.</description>
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