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2004 (1) TMI 140 - CESTAT, NEW DELHIExtract: ....... of the goods as ordered by the adjudicating authority. Therefore, looking from any angle, the impugned order passed by the Commissioner (Appeals) cannot be sustained and the same is set aside. The order-in-original of the adjudicating authority is restored. The appeal of the Revenue is allowed and cross-objections of the respondents are dismissed.
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