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2001 (6) TMI 544 - CEGAT, BANGALOREExtract: ....... small dealers for depots. Therefore, following this decision of the Tribunal we would find no merits in the Commissioner (Appeals) orders, to deny the benefit of 22 discounts on removals to the Depots. 3. emsp In view of our findings, the Order of the Commissioner (Appeals) is set aside and order of Assistant Collector restored. Appeal is allowed.
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