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2003 (11) TMI 188 - CESTAT, NEW DELHIExtract: .......he probability of existence of alleged evasion. Therefore, we have no hesitation in holding that, the allegations in the show cause notice are baseless. 14.Accordingly, we hold that the impugned order is not sustainable and the same is, therefore, set aside. The appeals of the appellants are allowed with consequential relief in accordance with law.
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