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2006 (11) TMI 495 - CESTAT, CHENNAIExtract: .......unsel has pointed out that, even if the applications are allowed, the case on merits would still remain in favour of the assessee in view of the apex Court rsquo s judgment reported in 1995 (77) E.L.T. 500 (S.C.). We have found substance in these submissions also. 4. emsp The applications are dismissed. (Order dictated and pronounced in open Court)
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