2005 (4) TMI 70

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....d (Control) Appellate Tribunal (in short "CEGAT") WZB at Mumbai dated 22nd February, 2001. 2. The short question for consideration is whether the Respondent was entitled to the benefit of Notification No. 175/86-C.E., dated 1st March, 1986 and Notification No. 1/93, dated 28th February, 1993. The only ground on which the adjudicating authority had denied the benefit of the Notifications was that ....