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2005 (7) TMI 515 - CESTAT, BANGALOREExtract: .......are also set aside. As regards the valuation of the car, we find that the Commissioner (Appeals) has decided the valuation in accordance with law and hence, the prayer of the respondent to uphold Commissioner rsquo s (Appeals) valuation is accepted. Revenue rsquo s appeal is disposed of in the above terms. (Pronounced in the open Court on 5-7-2005)
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