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2002 (10) TMI 278 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision that the appellant did not contravene the condition in the proviso to Notification 245/83, entitling them to partial exemption for patent or proprietary medicaments. The allegation of contravention was based on the appellant not declaring the price of goods manufactured as a loan licensee. The Tribunal dismissed the appeal, finding no grounds for interference.
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