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2009 (3) TMI 848 - CESTAT, BANGALOREExtract: .......nce? 4.1 emsp The issue in the present case is identical. In view of the High Court rsquo s decision and also the decision of the Larger Bench, we do not find any merit in the impugned order. The same is set aside and appeal is allowed with consequential relief. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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