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2004 (1) TMI 493 - CESTAT, MUMBAIExtract: .......ored by him. (Stored in the BSR?). The Commissioner (Appeals) has rightly followed the ratio of the decision cited by him. The assessee explained as to why no entry is made in RG 23A Pt-I. He stated it is due to a mistake. That in itself is a reason. 8. emsp The Revenue rsquo s appeal is dismissed. The order of the Commissioner (Appeals) is upheld.
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