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2001 (10) TMI 946 - CEGAT, KOLKATAExtract: ....... has rightly adopted the norms set in the said letter and has rightly applied the same to the facts of the present case. Inasmuch as the losses are less than 1 , I do not find any justifiable reason to interfere in the impugned order of the Commissioner (Appeals). Accordingly, I reject the appeal of the Revenue. Stay Petition also gets disposed of.
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