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2006 (6) TMI 290 - CESTAT, MUMBAIExtract: .......resent case as we are satisfied that Notification in question in these appeals, namely Notification 127/84, is identical to Notification 55/91 interpreted by the Apex Court, we hold that there is no ground to interfere with the impugned order of the Commissioner (Appeals) and accordingly uphold the same and reject these appeals. (Dictated in Court)
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