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2005 (3) TMI 321 - CESTAT, CHENNAIExtract: .......pute that the demand of duty now under challenge is consequential to the ACP determined by the Commissioner. When the ACP is final and binding on the assessee, the demand is also likewise. The challenge against the demand is therefore not sustainable. The impugned order is upheld and this appeal is dismissed. (Dictated and pronounced in open Court)
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