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2007 (4) TMI 577 - CESTAT, BANGALOREExtract: .......icate is not sufficient to substantiate their case is not a correct order, more particularly in the light of the above noted two judgments. The cited judgments clearly apply to the facts of the case. Respectively following the same, the impugned order is set aside and appeal allowed with consequential relief. (Pronounced and dictated in open court)
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