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2005 (9) TMI 567 - CESTAT, MUMBAIExtract: .......p While coming to our conclusions and orders in this case, we rely on the decision in the casa of H. Kumar Gems v. CC., Ahmedabad 2001 (137) E.L.T. 61 especially para 4 to 6 therein. 9. emsp The appeal is, therefore, in view of the finding herein above, allowed by remand to the appropriate authority concerned, keeping all issues open to both sides.
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