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2001 (2) TMI 388 - CEGAT, BANGALOREExtract: .......es that point at issue has been properly analysed as could be seen from the findings. We do not find any informity in the impugned order. Revenue has also not placed any evidence on record to substantiate their claim. Accordingly the appeal filed by the Department is hereby dismissed. 4. emsp Cross objections is also disposed of in the above terms.
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