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2004 (1) TMI 466 - CESTAT, CHENNAIExtract: .......ssee in the instant case also applies to the Revenue rsquo s appeal. Therefore, while rejecting the prayer of the learned SDR and grounds made out in the memorandum of appeal, we reject the Revenue rsquo s appeal. 19. emsp Thus the appellants rsquo appeals are allowed in respect of 10 items noted in the order and Revenue rsquo s appeal is rejected.
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