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2005 (2) TMI 240 - CESTAT, MUMBAIExtract: .......We, therefore, dismiss the appeals filed by the Department. 3. Before parting with this case, we would like to observe that, where the Department s own clarifications are against the appeals filed by the Department, such appeals should be withdrawn promptly, so that the Tribunal s time, is better utilised in disposing off other substantive appeals.
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