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2003 (7) TMI 349 - CESTAT, KOLKATAExtract: .......hey are more in nature of written submissions reiterating the same reasoning which the Commissioner has adopted in his impugned order. As such we are of the view that the cross-objections filed by the Revenue are themselves in fructuous. Accordingly, we dismiss the same along with dismissal of the miscellaneous application for condonation of delay.
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