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2004 (5) TMI 489 - CESTAT, MUMBAIExtract: .......t of inputs was in accordance with the provisions of Rule 57F(1)(ii) which is pari meteria to Rule 57S(1)(ii). Therefore, the case of the Revenue that there was a short levy has to be rejected. 6. emsp In the light of the above discussions, the appeal of the Revenue is rejected, and the order passed by the Commissioner (Appeals) is hereby affirmed.
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