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2003 (6) TMI 304 - CESTAT, NEW DELHIExtract: .......Therefore, no case under Rule 209A is legally made out against him. 6. emsp Consequently, the impugned order of the Commissioner (Appeals) is set aside to the extent to which it has been challenged in the present appeal against the present appellant. The appeal of the appellant is allowed with consequential relief if any, permissible under the law.
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