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2005 (7) TMI 527 - CESTAT, MUMBAIExtract: .......the declaration under Rule 173B, that they were about to embark upon the fold of the Notification No. 9/99-C.E. The observations made by the Commissioner (Appeals) in his impugned order are under no way erroneous and do not call for any interfere by the Tribunal. We find no merits in his appeal, hence this appeal is dismissed. (Pronounced in Court)
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