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2001 (1) TMI 330 - CEGAT, MUMBAIExtract: .......ical in the sense that a different classification was suggested, the Tribunal held that the Commissioner in initiating the proceedings under section 35E(2) had gone beyond the record of proceedings. This provision being akin to the provision of section 129D(2) of the Customs Act, this judgment applies. In the result the Revenue appeal is dismissed.
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