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2009 (7) TMI 974 - AT - CustomsExtract: .......on named as sub-contractor for implementing the project. In this view of the matter, there is no legal infirmity in the order passed by the Commissioner (Appeals). 3. emsp The appeal is therefore dismissed. 4. emsp Cross objection is in the nature of reply to Revenue rsquo s appeal and is therefore dismissed. (Dictated and pronounced in open court)
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