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2004 (3) TMI 684 - CESTAT, BANGALOREExtract: .......oices, and gate passes by the Assistant Collector. rdquo 3. emsp We have perused the records and considered the submissions made by both sides. We find that claim of the appellant meets legal and factual requirement. Accordingly, the impugned orders are set aside and the appeals are allowed. The appellants shall be entitled to consequential relief.
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