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2006 (11) TMI 528 - CESTAT, BANGALOREExtract: .......pplication before the Commissioner (A). The Commissioner (A) in the impugned order has correctly followed the citations on this point, which are already extracted supra. The citations referred to in the appeal memo have no bearing on this case. Hence, there is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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