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2007 (3) TMI 751 - CESTAT KOLKATAExtract: .......de tax apparent from record. For such noticeable features, it would be proper to uphold the order of the lower Appellate Authority without directing the Respondents to face penal consequence. 4. In the result, the Revenue’s appeals are dismissed upholding order of the lower Appellate Authority. (Dictated and pronounced in the open Court)
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