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1999 (4) TMI 338 - CEGAT, CALCUTTAExtract: .......the assessee in para 13 of the Order proposed by him. 27. emsp Taking all the relevant facts and considerations into account and keeping in view the specific facts of the present case I agree with the view taken by the ld. Member (Technical) (Now ld. Vice President). 28. emsp The matter may now be placed before the referring Bench for final Orders.
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