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2004 (8) TMI 249 - CESTAT, MUMBAIExtract: .......ft our shores such vague doubts (goods are embossed or not etc.) cannot be made the basis to deny a benefit accorded by an authority (competent to accord it). No purpose would be served by locking the stable after the tricky horse has bolted. I cannot, but agree with the order of the Commissioner (Appeals). 9. The appeal of the Revenue is rejected.
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