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2005 (3) TMI 585 - CESTAT, NEW DELHIExtract: .......mmissioner (Appeals) for want of any evidence to the contrary, brought on record by the department. The Commissioner (Appeals) has rightly applied the ratio of law laid down in the above said case of the Tribunal for dropping the duty demand against the respondents. The impugned order passed by him is upheld. The appeal of the revenue is dismissed.
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