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2002 (6) TMI 81 - CEGAT, COURT NO. II, NEW DELHIExtract: .......decision of this Tribunal, even when it was brought to his notice. In paragraph 4 of the impugned order, the Commissioner (Appeals) has referred to 2001 (132) E.L.T. 86 (T), but he has failed to give the reason for not following the binding decision of this Tribunal. 3. In the result, the impugned orders are set aside and the appeals stand allowed.
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