1999 (11) TMI 630

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....for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the eligibility of cement manufactured by the appellants herein to the benefit of Notification No. 5/94, which has been denied on the ground that the assessee was availing of the benefit under Notification 1/93. 2. On hearing both the sides, we find that in the case of Commiss....