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2005 (12) TMI 148 - CESTAT, NEW DELHIExtract: ....... Authorities or Customs authorities. The documents on which the credit taken were also un-authorised. In these circumstances, the order of the Commissioner (Appeals) cannot be sustained. 5. I, therefore, set aside the order of the Commissioner (Appeals) and allow the appeal of the Revenue. (Order dictated and pronounced in open Court on 15-12-2005)
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