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2005 (3) TMI 656 - CESTAT, BANGALOREExtract: .......ase of Shree Sai Prasad Dyg and Ptg Mills (supra) on the ground that the Rule 96ZQ has been declared ultra vires by the Hon rsquo ble Madras High Court. The ratio of the citations relied on by the learned Consultant has to be followed in this case. There is no merit in the appeal and the same is rejected. (Pronounced and dictated in the open court)
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