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2013 (7) TMI 923 - AT - Central ExciseExtract: ....... appeal by Revenue, in the light of the decision of Hon’ble High Court of Karnataka in the case of Commissioner of Income Tax, Bangalore vs. Ranka & Ranka 2012 (284) E.L.T. 185 (Kar.) , I have to hold that the appeals are not maintainable. Accordingly, the appeals are rejected as not maintainable. ( Pronounced and dictated in open court )
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