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2004 (8) TMI 604 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIExtract: .......ent and finalizing the same, the instructions issued by the CBEC with regard to provisional assessment under new Central Excise Rules would mutatis mutandis apply for such assessments made under Rule 6(4) of the Service Tax Rules, 1994. 13. emsp In view of the above discussion, I set aside the impugned orders and allow the Appeals. Appeals allowed.
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