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2005 (11) TMI 431 - CESTAT, NEW DELHIExtract: .......Mitra Steel and Alloys Pvt. Ltd. v. CCE, Raigad, supra. Relying upon the said decision, I do not find any reason to interfere with the orders of the lower authorities at this juncture, as this may amount to re-opening of the assessments which are already over. In view of the above, the appeal is rejected. (Dictated and pronounced in the open Court)
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