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2007 (5) TMI 394 - CESTAT, MUMBAIExtract: .......T) 2006 (76) RLT 829 against which an appeal was preferred by the Revenue to the Apex Court and which was dismissed by the Apex Court by its order dated 15-1-2007. 4. emsp Therefore, both on the issue of jurisdiction as well as on merits, the appellants succeed. We, therefore, set aside the impugned order and allow the appeal. (Pronounced in Court)
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