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2002 (4) TMI 856 - CEGAT, MUMBAIExtract: .......Rule 173Q, I am therefore of the view that the impugned order is not correct one and set aside the same by allowing the appeal with consequential relief. 4. emsp In view of the fact that I have allowed the appeal of the assessee, the appeal filed by the truck owner is to be allowed as Rule 209A will not be applicable. 5. emsp Appeals stand allowed.
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