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2005 (2) TMI 302 - CESTAT, KOLKATAExtract: .......oduce such documents but even after, they could not able to produce any such certificate as required under the Notification. We do not find any infirmity in the order of the Assistant Collector or in the order of the Commissioner (Appeals). We do not find any force in the appeal and it deserves to be dismissed. Consequently, we dismiss the appeals.
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