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2003 (12) TMI 163 - CESTAT, NEW DELHIExtract: ....... by the Commissioner (Appeals) vide which he has affirmed the order of the adjudicating authorities does not suffer from any illegality. Both the authorities below have rightly, in our view, allowed the benefit of above said notification to the respondents and dropped the duty demand. 5. Consequently, the appeal is rejected being without any merit.
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