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2009 (10) TMI 920 - CESTAT, CHENNAIExtract: .......ovisions of the said Rule 2(2)(iv). Neither the grounds of appeal nor the arguments made by the learned SDR show us any evidence to alter the finding of the lower appellate authority. As such the appeal filed by the department is dismissed. The cross objection filed by the respondent also stands disposed off. (Dictated and pronounced in open court)
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