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2007 (2) TMI 409 - CESTAT, AHMEDABADExtract: ....... entire situation is revenue neutral. It is further noticed that the Revenue is not agitating the fact of payment of duty by the supplier at their end. As such view taken by the Commissioner (Appeals) cannot be held to be not in accordance with law. Accordingly, appeal filed by the Revenue is rejected. (Operative part pronounced in the Open Court.)
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