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2004 (3) TMI 465 - CESTAT, CHENNAIExtract: ....... Order Nos. 1276-1282/2000, dated 8-9-2000 which arose from Orders-in-Appeal Nos. 43-47/1998, dated 2-5-1998 passed by the Commissioner (Appeals), Trichy (which order has been followed by the Commissioner (Appeals), in the present matter). As the issue is no longer res integra, there is no merit in the Revenue appeal and hence the same is rejected.
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