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2005 (12) TMI 479 - CESTAT, MUMBAIExtract: .......has issued a Circular No. 812/9/2005-CX, dated 22-3-2005 implementing the said decision and withdrawing the earlier Circular No. 784/17/2004-CX, dated 30-4-2004 and directing adjudication of pending cases in the light of the Hon ble Supreme Court decision. 3. emsp As such, the department rsquo s appeal is rejected. (Pronounced in Court on 15-12-05)
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