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2005 (10) TMI 415 - CESTAT, CHENNAIExtract: .......s aspect can be ignored inasmuch as ld. Commissioner (Appeals) has independently examined the scope of applicability of the exemption order to the facts of the case and has arrived at a correct finding. We do not find any reason to interfere with the impugned order. The Revenue rsquo s appeals are dismissed. (Pronounced in open Court on 31-10-2005)
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