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2006 (1) TMI 389 - CESTAT, BANGALOREExtract: .......ine Steel Co. Ltd. 2002 (149) E.L.T. 772 In the light of the documentary evidence produced we are satisfied that the Commissioner (Appeals) is right in allowing the appeal of the respondent. In these circumstances, the Revenue rsquo s appeal is dismissed. (Operative portion of the order already pronounced in open Court on conclusion of the hearing)
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