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2004 (1) TMI 149 - CESTAT, NEW DELHIExtract: ....... view taken by the learned Commissioner (Appeals) is contrary to the law and as such the impugned order passed by him cannot be sustained. 5. In the light of the discussions made above, the impugned order of the Commissioner (Appeals) is set aside and order-in-original of the adjudicating authority is restored. The appeal of the Revenue is allowed.
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