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2003 (7) TMI 593 - CESTAT, NEW DELHIExtract: .......n the instant case as referred above, there is no cogent evidence to substantiate this charge. 6. emsp Consequently, the impugned order of the Commissioner (Appeals) against the appellants to the extent to which it has been challenged is set aside. The appeal of the appellants is allowed with consequential relief, if any, permissible under the law.
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