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2006 (12) TMI 204 - CESTAT, CHENNAIExtract: .......e appellants invoking Section 73 are not maintainable. rdquo It is seen that the Tribunal had also considered the sustainability of demands invoking Section 73 subsequent to enactment of Finance Act, 2003. In the circumstances, the impugned order is not sustainable and accordingly the appeal is allowed. (Order dictated and pronounced in open Court)
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