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2004 (3) TMI 219 - CESTAT, MUMBAIExtract: .......reported in 1997 (89) E.L.T. 28 (Mad.), which has also been applied by the Tribunal in the appellant s own case in the Final order dated 22-10-2003, there is no grand to sustain the orders of the lower authorities confirming the demand against the appellants. 6. Consequently the appeal succeeds and the orders of the lower authorities are set aside.
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