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2005 (7) TMI 268 - CESTAT, BANGALOREExtract: ....... CESTAT is the final fact finding authority. In these circumstance, the bar of resjudicata operates. The impugned adjudication order decides an issue which has already been decided in the Final Order No 402/04. Hence the OIO has no merits. We set aside the same and allow the appeals with consequential relief. (Pronounced in open Court on 13-7-2005)
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