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2009 (4) TMI 742 - CESTAT, BANGALOREExtract: ....... ldquo amounts due rdquo . We hold that the learned Commissioner (Appeals) has gone into all these aspects very carefully and has come to a proper conclusion. Accordingly we do not find any merit in the appeal filed by the Revenue. The appeal is rejected. (Operative portion of the order already pronounced in open Court on conclusion of the hearing)
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