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1998 (8) TMI 273 - CEGAT, NEW DELHIExtract: .......pressure pumps do not make Airless Spray Equipment because they are working on widely differing pressures. Consequently, we hold that the allegations in the show cause notice have not been proved by the Revenue. Hence the impugned order is not sustainable. We, therefore, set it aside and allow the appeal with consequential relief to the appellants.
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