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2004 (12) TMI 259 - CESTAT, BANGALOREExtract: .......the present, the ratio of that decision would be squarely applicable to the present case. In any case, we do not find any infirmity in the order of the Original Authority. Under these circumstances, we dismiss the Revenue s appeal. (Operative portion of the order has been pronounced in the open court on completion of hearing on 29th December, 2004)
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