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2007 (11) TMI 520 - CESTAT, BANGALOREExtract: .......ngs, the facts are identical to the facts in the present case and pertains to the assessee itself. Hence, the ratio of the above ruling is clearly applicable to the facts of the present case. Respectfully following the same, the impugned order is set aside and appeal allowed with consequential relief, if any. (Pronounced and dictated in open Court)
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