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1999 (2) TMI 151 - CEGAT, NEW DELHIExtract: .......o the CETA, 1985 do not advance the Revenue rsquo s stand in this case, in the face of the direct decision on the issue in dispute herein. 4. emsp Following the ratio of the Tribunal rsquo s order in the case of BPL India Ltd. cited supra, we see no warrant to interfere with the impugned order which we uphold, and dismiss the appeal of the Revenue.
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