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2007 (3) TMI 610 - CESTAT, BANGALOREExtract: .......ra) has already upheld the assessee rsquo s contention and has granted the benefit of the Notification. Therefore, the appellants are entitled for the benefit of Notification both on merits as well as in terms of the cited judgment. The impugned order is set aside and appeal allowed with consequential relief. (Pronounced and dictated in open Court)
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