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2005 (11) TMI 285 - CESTAT, KOLKATAExtract: .......py of invoice, which is lost later, is squarely covered under the circumstances and by the case law. Therefore. I feel that the Revenue has not been able to give any evidence to contradict the findings of the Commissioner (Appeals). In view of the above. I do not find any substance in the appeal filed by the Revenue. I reject the same. (Pronounced)
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