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2004 (10) TMI 190 - CESTAT, BANGALOREExtract: .......lief if any. 5. I find that the rulings rendered in the case of M/s. Parkins Textiles (P) Ltd. is in all fours and is required to be followed in terms of judicial discipline. Therefore, respectfully following the ratio of the Tribunal s rulings in the case of M/s. Parkins Textiles (P) Ltd., the impugned order is set aside and the appeal is allowed.
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