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2004 (12) TMI 188 - CESTAT, BANGALORE
Extract:
.......e sustainable. In view of lack of corroborative evidence, the demands raised in the show cause notice is required to be set aside, in the light of the large number of judgments cited by the appellants in similar facts and circumstances of the case. Following the ratio of the same judgments, the impugned order is set aside and the appeal is allowed.