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2005 (4) TMI 354 - AT - CustomsExtract: .......), Patna reported in 2002 (150) E.L.T. 458 (Tri.) - 2002 (50) RLT 229 (CEGAT-Kol.) . I do not find any infirmity in the order of the Commissioner (Appeals). All the appeals filed by the Revenue deserves to be dismissed. 6. emsp Consequently, I dismiss all the appeals. Accordingly, Cross Objection also gets disposed of. Pronounced in the open Court.
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