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2004 (8) TMI 141 - CESTAT, NEW DELHIExtract: .......l also not help the case of Revenue in this letter, the Director (Revenue Laboratories) mentioned that both the procedures are basically same. We find that when the procedure was prescribed under the Tariff i.e. the demand on the basis of test not following the procedure is not sustainable. The impugned order is set aside and the appeal is allowed.
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