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2005 (3) TMI 647 - CESTAT, NEW DELHIExtract: .......tanding against them, could be raised and not otherwise. 6.In view of the discussion made above, the impugned order of the adjudicating authority cannot be sustained against the appellants and is set aside. The appeal of the appellants is allowed with consequential relief as per law. (Operative part of the order pronounced in the Court on 4-3-2005)
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