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2009 (5) TMI 785 - AT - Central ExciseExtract: .......msp In the absence of any evidence contrary to Chartered Accountant rsquo s certificate, we find that the impugned order of the ld. Commissioner (Appeals) is correct and legal. For the foregoing reasons, we find that the Revenue rsquo s appeal is without merits and therefore the same is rejected. Impugned order is upheld. (Pronounced in open Court)
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