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2006 (11) TMI 511 - CESTAT, NEW DELHIExtract: .......spectfully following the Larger Bench decision in the case of Modison Ltd. (Supra), I do not find any merits in the appeal filed by the appellant. To my mind, the impugned order is correct and does not require any interference. The appeal filed by the appellant is devoid of any merits and hence dismissed. (Pronounced in the open court on 6-11-2006)
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