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2002 (1) TMI 109 - CEGAT, COURT NO. II, NEW DELHIExtract: .......the bond and bank guarantee on 3-4-1998. No other ground has been raised before us for challenging the validity of the impugned order of the Commissioner (Appeals). 7. 8195 In the light of the discussion made above, we uphold the impugned order-in-appeal of the Commissioner (Appeals) and dismiss the appeal of the appellants being without any merit.
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