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2001 (2) TMI 724 - CEGAT, KOLKATAExtract: .......appeals as well as the one covered by the Tribunal rsquo s Order No. A-175 to 178/Kolkata/2001 dated 20-2-2001 is the same, we apply the ratio contained in the said Order of the Tribunal, to the present appeals. Accordingly, we uphold the orders of Commissioner (Appeals). 5. emsp In the result, these three appeals filed by the Revenue are rejected.
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