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2004 (11) TMI 418 - CESTAT, MUMBAI
Extract:
....... There is no cause to upset the C.C. (Appeals) order on valuation. rdquo (f) We to set aside the proceedings initiated by the Addl. Commissioner find no infirmity in the reliance placed on decisions of Tribunal by ld. C.C. (Appeals). 5. emsp In view of the findings, the appeal is bereft of merits and is to be dismissed. 6. emsp Ordered accordingly.