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2004 (9) TMI 234 - CESTAT, NEW DELHIExtract: .......T. A166 . Therefore, the impugned order in this regard cannot be sustained and is set aside. 4. In view of the above discussion, the impugned order of the Commissioner (Appeals) is set aside. The appeals of the appellants accordingly stand allowed with consequential relief as per law, alongwith interest as per provisions of Section 11BB of the Act.
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