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2005 (6) TMI 384 - CESTAT, BANGALOREExtract: .......ommissioner rsquo s order is based on the Commissioner rsquo s Order-in-Original which we have set aside. Therefore, the Order-in-Appeal has no merit. Hence we set aside the Order-in-Appeal. 8. emsp These 3 (Three) appeals are allowed in the above terms. (Operative portion of the order has been pronounced in the open court on completion of hearing)
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