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2006 (7) TMI 3 - APPELLATE TRIBUNAL, MUMBAIExtract: .......edabad II (Order No. A/393/III/SMC/WZB dt.1.3.2006). 7. In the light of the above discussion, we hold that the Tribunal s earlier decisions in the case of Mitra Steel and Alloys Pvt. Ltd. and Kundil Alloys Pvt. Ltd. are applicable on all fours to the present case and following the ratio thereof, we set aside the impugned order and allow the appeal.
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