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    <title>2002 (11) TMI 214 - CEGAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, affirming the denial of exemption to the appellants for not complying with the prescribed Chapter X procedure. The judgment highlights the importance of adhering to procedural requirements for claiming exemptions and upholding government-set conditions for orderly tax administration.</description>
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      <description>The Tribunal dismissed the appeal, affirming the denial of exemption to the appellants for not complying with the prescribed Chapter X procedure. The judgment highlights the importance of adhering to procedural requirements for claiming exemptions and upholding government-set conditions for orderly tax administration.</description>
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