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2007 (10) TMI 509 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALExtract: .......ave succeeded on merits as well as on time-bar aspect, other specific issues raised by the appellants but were not discussed in this order, were not taken up for discussion. 14. emsp In view of the above facts and circumstances as discussed supra all the five appeals are allowed by setting aside the impugned orders involved in all the five appeals.
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