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2005 (3) TMI 688 - CESTAT, MUMBAIExtract: .......soning given in the Order-in-Original and which has been upheld in Order-in-Appeal is in tune with clause (iii) of the above referred Circular. Therefore, I find nothing irregularity or illegality in the impugned order under appeal. Equally I find no merits in the present appeal. Accordingly, appeal is dismissed. (Pronounced in Court on 29-3-2005).
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