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2003 (5) TMI 342 - CESTAT, NEW DELHIExtract: .......aid down in the case of Ram Chandra, supra, and I do not find any sufficient ground to disagree with the same. Therefore, the impugned order of the Commissioner (Appeals) deserves to be upheld. 5. emsp Consequently, the impugned order of the Commissioner (Appeals) is affirmed and all the appeals of the Revenue are dismissed being without any merit.
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