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2005 (7) TMI 563 - CESTAT, MUMBAIExtract: .......ed 6-5-1997 has allowed the appeals of these persons. It is evident that the Commissioner has gone beyond the scope of the notice and therefore, the impugned order needs to be set aside. We also hold that the consequence of order being set aside does not entitle the department to demand duty from M/s. ATEL. The appeal is allowed in the above terms.
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