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2006 (12) TMI 437 - CESTAT, AHMEDABADExtract: .......he said order stands merged with the Order of the Supreme Court and as correctly pointed out by the learned Counsel and the doctrine of merger applies in this case, as any order passed by us would be incorrect proposition in law. Accordingly, we dismiss the appeal filed by the Revenue as not maintainable. (Dictated and pronounced in the Open Court)
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