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2007 (4) TMI 404 - CESTAT, AHMEDABADExtract: .......stands accepted by the Commissioner, as noted by Jt. Commissioner in his subsequent order, Revenue cannot be allowed to argue against the same. In any case, the issue being settled in favour of the respondent by the earlier decision of Tribunal, no merits are found in Revenue rsquo s appeal. The same is, accordingly, rejected. (Pronounced in Court)
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