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2004 (5) TMI 511 - CESTAT, NEW DELHIExtract: .......in Oil India Ltd. The reluctance or refusal on the part of the officers to follow the settled legal position will lead to harassment of assessees and burdening this Tribunal with appeals which could have been avoided. 5. emsp In the result, we set aside the order impugned and allow the appeal. A copy of the order will be sent to the Chairman, CBEC.
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