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1998 (11) TMI 279 - CEGAT, CALCUTTAExtract: .......he jurisdictional Commissioner of Customs about service of the notice on the respondents whereas in the instant case, there was a categorical report from the Department that the respondents are not in existence. As such we, by following the Tribunal rsquo s judgment in the case referred supra, dismiss the Revenue rsquo s appeal for non-prosecution.
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