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2002 (6) TMI 465 - CEGAT, BANGALOREExtract: .......lysed by the Commissioner while allowing the discount as claimed by the party. The Departmental Representative has not placed any evidence or case law contrary to the finding given by the Commissioner with regard to the issue of E-1 form. In these circumstances, we do not find any infirmity in the impugned order. In the result, appeal is dismissed.
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