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2004 (5) TMI 458 - CESTAT, NEW DELHIExtract: .......cording to us both the conditions required under Rule 9(1)(c) are not satisfied in the present case. Reliance placed by the Learned Counsel on certain decisions of this Tribunal is fully justified. The ratio of those decisions would support the appellants contention. 8. emsp In view of the above we set aside the order impugned and allow the appeal.
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