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    <title>2014 (9) TMI 1113 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The dispute concerned an assessee&#039;s claim under an exemption notification and Rule 19(2) of the Central Excise Rules. The Tribunal granted relief on merits by applying the governing High Court precedent and also accepted the assessee&#039;s plea on limitation. On appeal, the High Court held that no substantial question of law arose for consideration and declined interference, leaving the Tribunal&#039;s relief in place and the Revenue&#039;s challenge without merit.</description>
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      <description>The dispute concerned an assessee&#039;s claim under an exemption notification and Rule 19(2) of the Central Excise Rules. The Tribunal granted relief on merits by applying the governing High Court precedent and also accepted the assessee&#039;s plea on limitation. On appeal, the High Court held that no substantial question of law arose for consideration and declined interference, leaving the Tribunal&#039;s relief in place and the Revenue&#039;s challenge without merit.</description>
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