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2005 (12) TMI 181 - CESTAT, BANGALOREExtract: ....... not been set aside by a Larger Bench of the Apex Court. Respectfully following the ratio of the Apex Court judgment rendered in the case of LML Limited, which has been applied in the assessee s own case, we find no merit in this appeal and the same is rejected. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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