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2004 (6) TMI 445 - CESTAT, BANGALOREExtract: .......rom the position of the advance license existence. Notification does not empower the Commissioner to go beyond the license. rdquo Therefore the action taken by the Commissioner under Notification No. 31/97-Cus. is correct in law and we do not find any reason to interfere with the Order of the Commissioner. Accordingly both the appeals are rejected.
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