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2008 (5) TMI 573 - CESTAT, NEW DELHIExtract: .......are short landed. 6. emsp In view of the above discussion, I find that the order of the Commissioner (Appeals) is not sustainable. Accordingly, the order of the Commissioner (Appeals) is set aside and the order of the Adjudicating Authority is restored. The appeal filed by the Appellants is allowed. (Order dictated and pronounced in the open Court)
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