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      <description>Filing of the price list satisfied the eligibility condition for availing Notification No. 245/83, which was confined to the act of filing itself. Once the price list had been filed, the benefit could not be denied on that ground. The order of the Commissioner (Appeals) allowing the notification benefit was found correct, and no interference was warranted. The respondent was therefore entitled to the benefit of the notification and the revenue&#039;s challenge failed.</description>
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