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2005 (6) TMI 425 - CESTAT, BANGALOREExtract: .......case. As there were no reasons forthcoming and furthermore the issue is covered in assessee rsquo s favour by Larger Bench judgment (supra), there is no merit in the COD and in the appeals. COD applications are rejected and as a consequence, the stay applications and appeals of the Revenue are also dismissed. (Pronounced and dictated in open Court)
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