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2004 (8) TMI 485 - CESTAT, KOLKATAExtract: .......and this Tribunal rsquo s decision referred to above. 4. emsp In view of the above, we uphold the Order of the Commissioner (Appeals) and reject the appeals filed by the Revenue. Miscellaneous Application (COD) No. 131/03 also stands disposed of. The C.O.Ds. for cross-objections and the cross-objections filed by the assessee also stand disposed of.
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