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2007 (2) TMI 382 - CESTAT, AHMEDABADExtract: .......htly held by the Tribunal in the case of M/s. C.H. Shah and Co. v. C.C., Mumbai cited supra. The dues are required to be recovered only from the persons concerned namely from whom the amounts are due. 7. emsp The department rsquo s appeal is rejected. (Operative part of the order was pronounced in the open Court at the end of hearing on 12-2-2007).
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