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2005 (10) TMI 346 - AT - CustomsExtract: ......., hence the question of excisability of the impugned goods is not relevant. The Commissioner (Appeals) appears to have mixed up the issues. The Order-in-Original is legal and proper. In these circumstances, we allow the Revenue rsquo s appeal and uphold the Order-in-Original. The impugned order is set aside. (Pronounced in open Court on 25-10-2005)
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