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2006 (2) TMI 408 - CESTAT, KOLKATAExtract: ....... before the Judicial Magistrate since it was not available in the appeal papers, he could not substantiate his contention. 6.4 emsp In view of my findings above, I hold that the Order passed by the Commissioner (Appeals) is not sustainable and accordingly is set aside. The appeals are allowed accordingly. (Dictated and pronounced in the open Court)
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