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2003 (10) TMI 426 - CESTAT, NEW DELHIExtract: .......fication was dropped. We are convinced that the Designated Authority has correctly taken the view that no purpose will be served by exercise of verification when the appellant had not made available the required data. 8. emsp We, therefore, find no merit in the contention raised by the appellant. In the result the appeal fails and stands dismissed.
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