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2005 (6) TMI 171 - CESTAT, BANGALOREExtract: .......emption under the said notification is not justified. The same view has been expressed in all the cited judgments. Applying respectively the ratio of the cited judgments, the impugned order is set aside and appeal allowed with consequential relief if any. (Operative portion of the order already pronounced in open Court on conclusion of the hearing)
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