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2007 (5) TMI 650 - CESTAT MUMBAIExtract: .......to interfere with the order passed by the Commissioner (Appeals) and accordingly uphold the same and reject the appeal. 3. Following the ratio of the Division Bench decision, I am of the view that the Order-in-Appeal is correct and legal and does not require any interference. 4. Appeal filed by the Revenue is rejected. (Dictated in Court)
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