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2005 (8) TMI 618 - CESTAT BANGALOREExtract: .......prior to the retrospective amendment brought in the Finance Act. In view of the stated position and after due hearing of both sides, the impugned orders are set aside and appeals are allowed with consequential relief, if any, in the light of the cited judgments. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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