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1994 (7) TMI 167 - CEGAT, NEW DELHIExtract: .......n that view of the matter applying the ratio of the Tribunal rsquo s case cited by ld. Advocate, we set aside the order-in-original passed by the Additional Collector dated 29-4-1992 in E/4381/92-C by allowing the appeal. The Revenue rsquo s appeals in E/1649 and 1650/92-C filed by the Revenue are dismissed. The appeals are disposed of accordingly.
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