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    <title>2003 (1) TMI 188 - CEGAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a dispute over a small-scale exemption under Notification No. 1/93. The appellants, a new manufacturer, were granted the exemption as they did not intentionally choose to forego it due to ignorance. The case was remanded to the original authority for reconsideration, and the appeal was allowed.</description>
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    <pubDate>Wed, 22 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 188 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=51968</link>
      <description>The Tribunal ruled in favor of the appellants in a dispute over a small-scale exemption under Notification No. 1/93. The appellants, a new manufacturer, were granted the exemption as they did not intentionally choose to forego it due to ignorance. The case was remanded to the original authority for reconsideration, and the appeal was allowed.</description>
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      <pubDate>Wed, 22 Jan 2003 00:00:00 +0530</pubDate>
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