2012 (12) TMI 990
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....llant was eligible to the benefit of the Notification No. 50/2003-CE dated 10th June 2003, looses significance in the instant case. The question is, whether the appellant was entitled to benefits under the said Notification? In order to be entitled to the exemption thereunder, it was obligatory on the part of the appellant to exercise its option in writing before effecting the first clearance. Adm....


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