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2000 (10) TMI 104 - CEGAT, COURT NO. I, NEW DELHIExtract: .......otice or in the impugned order. In the facts and circumstances, the case law cited by the respondent is clearly applicable to the facts of this case. Following the ruling of the aforesaid case, we do not find any substance in the appeal filed by the Revenue. Accordingly, appeal is dismissed. Cross objections are also disposed of in the above terms.
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