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2004 (3) TMI 660 - CESTAT, MUMBAIExtract: .......o documents, which have been authorised by the Board to be duty paying documents and cannot apply to documents specifically listed under the Rule without prescribing any such restrictions, in the rule itself. 7. emsp In view of the above discussion, the appeal succeeds, the same allowed with consequential relief, if any, in accordance with the law.
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