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2004 (5) TMI 101 - CESTAT, NEW DELHIExtract: ....... of the view that findings in the impugned order of the Commissioner (Appeals) are not warranted in the facts of the case and the legal provision. This is the view we took in the case of SRF Ltd. also. In this legal and factual position, we find that the impugned order is unsustainable in law. It is accordingly, set aside and the appeal is allowed.
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