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    <title>2017 (12) TMI 147 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the demand for duty, dismissing the appellant&#039;s appeals. It ruled that the appellant, who had opted for an exemption under notification No.9/2001-CE, could not simultaneously avail of another exemption under notification No.8/2001-CE. The Tribunal emphasized adherence to the conditions of excise duty notifications and clarified that the appellant&#039;s entitlement to a specific exemption was restricted by a prior choice made under a different notification.</description>
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      <description>The Tribunal upheld the demand for duty, dismissing the appellant&#039;s appeals. It ruled that the appellant, who had opted for an exemption under notification No.9/2001-CE, could not simultaneously avail of another exemption under notification No.8/2001-CE. The Tribunal emphasized adherence to the conditions of excise duty notifications and clarified that the appellant&#039;s entitlement to a specific exemption was restricted by a prior choice made under a different notification.</description>
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