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2003 (12) TMI 400 - CESTAT, NEW DELHIExtract: .......inal Order Nos. 500-501/99-C, dated, 21-6-1999. It is also not the case of the Revenue that the said decision has been reversed by any higher forum. Accordingly, there is no merit in the Appeal filed by the Revenue and the same is rejected. rdquo 4. emsp Following the ratio of the said decision, we set aside the impugned order and allow the Appeal.
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