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1998 (12) TMI 254 - AT - CustomsExtract: .......and find that the ld. Commissioner (Appeals) had independently arrived at these very conclusions in his Orders-in-Appeals impugned on this issue. 16. emsp We, therefore, do not find any infirmity in the said Orders-in-Appeals impugned which compel us to interfere with the same. Therefore, the Revenue appeals are rejected as being without any merit.
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