2004 (6) TMI 340

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..... Heard the DR. Respondent absent. 2. Revenue is in appeal against the finding of the CCE (Appeals) who observed that the assessee had filed a declaration under Rule 173B on 2-7-1996 effective 11-6-96 and a corrigendum on 15-7-96, which was within 30 days of 2-7-96 to claim the benefit of Notification 1/93. Therefore grant of exemption is not called. Revenue has contended that corrigendum date .....

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