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2000 (7) TMI 169 - CEGAT, KOLKATAExtract: .......ing particulars entered through rubber stamping remains concluded in favour of the assessees through several decisions of the Tribunal. In these circumstances, denial of credit and other action taken under the impugned order have held as not justified in the facts of this case. Appeal is allowed with consequential relief, if any, to the appellants.
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