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2004 (5) TMI 496 - CESTAT, NEW DELHIExtract: .......e buyers on demand otherwise they were only manufacturing/assembling JCL 6000 data system. 6. emsp In the light of the discussion made above, the impugned order of the Commissioner (Appeals) cannot be sustained and is set aside. The order-in-original of the adjudicating authority is restored. The appeal of the appellants stand accordingly accepted.
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