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2003 (3) TMI 191 - CEGAT, KOLKATA
Extract:
.......venue has nowhere contended that the other documents showing the export of the goods are not genuine. As such I am of the view that the Commissioner (Appeals) has correctly followed the law laid down by the Tribunal in the precedent decisions. No infirmity can be found in the view taken by them. Accordingly I reject the appeal filed by the Revenue.