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2002 (1) TMI 878 - CEGAT, CHENNAIExtract: ........ emsp I fully concur with the view taken by the learned Member (Judicial) and dispose of the point of difference accordingly. Sd/- (P.G. Chacko) Member (J) MAJORITY ORDER In view of the majority order, the impugned order is confirmed, and the Revenue appeal is rejected. Ordered accordingly. Sd/-(Jeet Ram Kait)Member (T) Sd/-(S.L. Peeran)Member (J)
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