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2009 (9) TMI 816 - CESTAT KOLKATAExtract: ....... the Central Excise Act, a power has been conferred on the Commissioner (Appeals) to pass such order as it deemed fit confirming, modifying or annulling the decision appealed against. In view of the above decision of the Hon rsquo ble Supreme Court, I find no merit in the appeal and the same is dismissed. (Pronounced and dictated in the open Court)
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