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2005 (9) TMI 393 - CESTAT, BANGALOREExtract: ........ CCE. Respectfully following the ratio thereof, we find that the enhancement of the value in the present case without evidence is not justified in the light of the judgments noted. The same is set aside by allowing the appeals with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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