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2001 (6) TMI 545 - CEGAT, KOLKATAExtract: .......both the Orders dt. 17-1-2000 and 10-2-2000 have not been set aside so far. Accordingly on this count we are of the view that the findings of the Commissioner (Appeals) are to be upheld and Appeals filed by the Revenue are rejected without going into any other aspect. The Misc. Application also stands disposed of as main appeals have been rejected.
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