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2004 (12) TMI 287 - ITAT AHMEDABAD-AExtract: .......n ble apex Court in the case of Indian Oil Corporation Ltd. and Bombay High Court in the case of Cameo Colour Co., hold that the Revenue should not have filed the appeals contrary to the circular issued by the CBDT. Accordingly, the same are not admitted and being dismissed in limine. 5. In the result, the Revenue s appeals are dismissed in limine.
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