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2004 (11) TMI 407 - CESTAT, CHENNAIExtract: ....... of the above, we set aside the order impugned and allow the appeal. rdquo 3. emsp Ld. DR has not claimed that the above decision of the Tribunal has been stayed by any High Court or the Supreme Court. The view expressed in the cited case is squarely applicable to the instant case. Accordingly, we set aside the impugned order and allow this appeal.
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