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2006 (11) TMI 496 - CESTAT, BANGALOREExtract: .......st and it merged with the Order-in-Appeal dated 30-7-2004. The doctrine of merger is clearly applicable in the present case. In such circumstances, the impugned order is legal and proper. The Revenue rsquo s appeal has no merit and the same is dismissed. (Operative portion of the order has been pronounced in the open Court on completion of hearing)
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