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1999 (2) TMI 391 - CEGAT, CALCUTTAExtract: ....... the latest decision of the various authority including the law laid down by the Hon rsquo ble Supreme Court. Department rsquo s appeal is allowed by way of remand. 7. emsp Accordingly, the appellant rsquo s Appeal No. E-5309/91-D is allowed with consequential relief to the appellant and the Appeal No. E-5205/91-B1 filed by the Revenue is remanded.
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