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2004 (2) TMI 417 - CESTAT, BANGALOREExtract: .......ed by the concerned adjudicating authority. The adjudicating authority is directed to examine whether the item in question is a machine transcribing data or not and to pass an appropriate order in accordance with law on providing an opportunity to the party. All the connected issues are kept open. Thus this appeal is disposed of in the above terms.
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