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2004 (12) TMI 517 - CESTAT, MUMBAIExtract: ....... PLA, RG 23A or in 23B Part II. The findings of the Commissioner as to the nature of scheme in AAA of the Rules, as it then existed cannot be upheld as we find no reason to support that view. 6. emsp In view of the findings, the order of the Commissioner (Appeals) is set aside and the order of the Assistant Collector is restored and appeal allowed.
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