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    <title>2000 (2) TMI 453 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld its decision denying the benefit of Notification No. 20/79 to the assessee&#039;s product, ruling that generators and generating sets are distinct, with the Notification only covering generators. Despite appellants&#039; references to case law and trade notices, the Tribunal found their products ineligible for exemption. Additionally, the Tribunal deemed Review on Merit applications post dismissal by the Supreme Court as not maintainable, as the Supreme Court&#039;s dismissal confirmed the finality of the Tribunal&#039;s decision. Consequently, the appeal was dismissed, affirming the Tribunal&#039;s original ruling.</description>
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    <pubDate>Thu, 24 Feb 2000 00:00:00 +0530</pubDate>
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      <title>2000 (2) TMI 453 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94700</link>
      <description>The Tribunal upheld its decision denying the benefit of Notification No. 20/79 to the assessee&#039;s product, ruling that generators and generating sets are distinct, with the Notification only covering generators. Despite appellants&#039; references to case law and trade notices, the Tribunal found their products ineligible for exemption. Additionally, the Tribunal deemed Review on Merit applications post dismissal by the Supreme Court as not maintainable, as the Supreme Court&#039;s dismissal confirmed the finality of the Tribunal&#039;s decision. Consequently, the appeal was dismissed, affirming the Tribunal&#039;s original ruling.</description>
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      <pubDate>Thu, 24 Feb 2000 00:00:00 +0530</pubDate>
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