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2004 (6) TMI 100 - CESTAT, CHENNAIExtract: .......as also certain decisions of the Tribunal, the Commissioner chose to distinguish the case law in his own way. We observe that this act of the adjudicating authority can hardly be countenanced. To say the least, the impugned order does not befit judicial discipline. We must be quick to set aside such an order, and we do so. 5. Appeal stands allowed.
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