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2004 (5) TMI 165 - CESTAT, BANGALOREExtract: .......ng the benefit of notification. The judgements cited by the appellants also support their case on both the aspects of merit and limitation. The citations relied on by the assessee is fully applicable to the points of this case. The appellant succeeds and the impugned order is set aside. The Revenue s appeal is dismissed and party appeal is allowed.
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