2002 (12) TMI 187

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....hat arises for consideration in this appeal at the instance of the Revenue is whether the respondent-assessee is eligible for exemption in respect of paper manufactured out of waste paper in terms of Notification Nos. 139/86-C.E., dated 1-3-86, 22/94-C.E., dated 1-3-94 and 73/95-C.E., dated 20-3-95. This issue had come up for consideration before this Tribunal on an earlier occasion in the case of....