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    <title>2013 (12) TMI 84 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal denied the appellant&#039;s claims for exemption under specific notifications related to ship breaking materials, emphasizing that the appellant did not meet the exemption limits and conditions during the relevant periods. It was clarified that the appellant was not entitled to the benefits under the relevant notifications, leading to the rejection of the Review Applications filed by the appellants and upholding the duty demands as per the provisions of the Central Excise Act and applicable notifications.</description>
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      <description>The Tribunal denied the appellant&#039;s claims for exemption under specific notifications related to ship breaking materials, emphasizing that the appellant did not meet the exemption limits and conditions during the relevant periods. It was clarified that the appellant was not entitled to the benefits under the relevant notifications, leading to the rejection of the Review Applications filed by the appellants and upholding the duty demands as per the provisions of the Central Excise Act and applicable notifications.</description>
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