2012 (12) TMI 990

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..... ses 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. Admittedly, appellant did not do so. The question is, whether this requirement to be entitled, wa .....

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