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2009 (12) TMI 823 - CESTAT NEW DELHIExtract: .......l Excise, Division III, Ghaziabad is also beyond jurisdiction. Hence the duty demand against the Appellant in respect of the bicycles obtained from KSM is also not sustainable. 5. In view of our above discussion, the impugned order-in-appeal is not sustainable and the same is set aside. The appeal is allowed. (Pronounced in open court on 7-12-2009)
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