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2007 (9) TMI 109 - CESTAT, KOLKATAExcavator – Comm. (A) has no reason to uphold the order of adjudication – Comm(A) held that goods in question meant for repair was the excavator only not a motor vehicle – Impugned order is illegal and contrary to Apex Court judgment – Appellant deserves consideration to uphold the majesty of law
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