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2005 (5) TMI 182 - CESTAT, KOLKATAExtract: .......s). He has passed a detailed order discussing the points raised by the Appellants. The judgment of the Tribunal as referred to by the Advocate does not help the appellant. I find the order passed by the Commissioner (Appeals) is legal. No new point raised by the Appellant. In view of above, I dismiss the appeal filed by the Appellant. (Pronounced).
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