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2006 (11) TMI 472 - CESTAT, BANGALOREExtract: .......case laws relied on by the Advocate are appropriate and strengthen the appellant rsquo s case. In the absence of corroborative evidence, the demand cannot be sustained. Hence, I set aside the impugned order and allow the appeal with consequential relief, if any. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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