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2005 (11) TMI 344 - CESTAT, BANGALOREExtract: .......d. Therefore, the ruling of Albert David Ltd. is clearly distinguishable. The Commissioner (Appeals) has rightly applied the ruling of the Tribunal rendered in the case of Ashok Iron and Steel Fabricators which has been now approved by the Apex Court. There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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