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2004 (3) TMI 701 - CESTAT, MUMBAIExtract: .......perusal of the same, none of the clauses therein are attracted and the procedure prescribed has been followed. The order cannot be impugned. (d) Commissioner rsquo s order cannot be upheld since he has not dealt with any of the case laws cited, while he was bound to follow. 4. emsp Hence these appeals are to be allowed. 5. emsp Ordered accordingly.
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