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2004 (10) TMI 250 - CESTAT, MUMBAIExtract: .......d the allegation made are identical to the ones in Appeal No. E/435/03. The Revenue is aggrieved by the order of the Commissioner (Appeals), who set aside the Order-in-Original. The grounds of appeal are the same as the Appeal No. E/435/03. For the reasons cited in my order above, I reject the Revenue s appeal. (Operative part pronounced in Court).
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