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2007 (2) TMI 516 - AT - CustomsExtract: .......terated the grounds of appeal. 4. emsp On a careful consideration, we notice that the Tribunal has already affirmed the impugned order in large number of appeals filed by the Revenue. By following the ratio of Orissa High Court judgment, we find that there is no merit in this appeal and the same is dismissed. (Pronounced and dictated in open Court)
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