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2008 (7) TMI 784 - CESTAT, AHMEDABADExtract: ....... hold that the lower authorities while deciding subsequent cases, would not be bound by the findings of Commissioner (Appeals) on the issue of interpretation of notification and would be guided by Tribunal rsquo s order, relied upon by the assessee and referred supra. 4. emsp Appeal is disposed off in above terms. (Dictated and Pronounced in Court)
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