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2003 (2) TMI 404 - CEGAT, MUMBAIExtract: .......tion is being canvassed which classification was neither alleged in the show cause notice nor was dealt with by the original or the appellate authority. 30. emsp In the light of the Supreme Court judgments cited above, we are not required to go into alternate classification at this stage. 31. emsp In the result the appeal from Revenue is dismissed.
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