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2006 (1) TMI 340 - CESTAT, BANGALOREExtract: .......he assessee. The Tribunal has considered all the points and decided the issue in question. Therefore, we do not find any merit in the grounds of the order. The order of the dismissal of the appeal is correct in law and there is no error in the said order. There is no merit in this ROM and the same is rejected. (Pronounced in open Court on 6-1-2006)
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