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2005 (7) TMI 501 - CESTAT, BANGALOREExtract: .......n clearly endorsed in the DEEC book. The rulings cited before us clearly shows that the ratio of these judgments also applies to the facts of the case. There is no infirmity in the impugned order. Hence, there is no merit in the appeal and the same is dismissed. (Operative portion of this order was pronounced in open Court on conclusion of hearing)
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