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2004 (9) TMI 434 - CESTAT, CHENNAIExtract: .......les, 2002. In view of the clear rule on the subject and the well settled legal position, I hold that the impugned order is not in accordance with law and set aside the same and allow the appeal with consequential relief, if any. Ordered accordingly. 6. emsp Operative portion of this order allowing the appeal was pronounced in open Court on 27-9-04.
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