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2018 (8) TMI 8 - CESTAT ALLAHABADBenefit of reduce rate of duty - Adhesive Tape (USP) - benefit of N/N. 4/2006-CE dated 01.03.2006 - Held that:- Without establishing that the impugned Order-in-Appeal is not sustainable Revenue cannot raise the same grounds once again which has been adjudicated upon by the First Appellate Authority and if such ground is raised which has been already adjudicated upon then Revenue has to establish how the findings are not sustainable - there are no such arguments on behalf of Revenue to establish that the findings of First Appellate Authority are not sustainable - appeal dismissed - decided against Revenue.
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