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2004 (11) TMI 474 - CESTAT, MUMBAIExtract: .......perintendent rsquo s report that the Commissioner has accepted the same. As such, we do not find any merits on revenue rsquo s pleading that there was no basis for him to drop the demand. As such, we are of the view that there is no infirmity in the order of the Commissioner. The revenue rsquo s appeal is accordingly rejected. (Pronounced in Court)
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