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2003 (9) TMI 160 - CESTAT, KOLKATAExtract: .......irmation of demand of duty. As such, we fully agree with the learned Advocate that the Commissioner (Appeals) has gone beyond the parameters of the show cause notice and the impugned Order and was not justified in doing so. On this short ground itself, we set aside the impugned Order and allow the appeal with consequential relief to the appellants.
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