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2004 (10) TMI 194 - CESTAT, NEW DELHIExtract: ......., from the depot. The correctness of the C.A. certificate remains unchallenged by the Revenue and as such the Commissioner (Appeals) has rightly accepted the same. 7. In the light of the discussion made above, the impugned order passed by the Commissioner (Appeals) is perfectly valid and the same is upheld. The appeals of the Revenue are dismissed.
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