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1999 (5) TMI 517 - CEGAT, NEW DELHIExtract: ....... and steel products. 3. emsp Heard ld. SDR, Shri Parbhat Kumar for the Revenue. 4. emsp We have perused the records and have considered the rival submissions. As the issue remains covered in favour of the appellants by the aforesaid decision of the Tribunal, we allow these appeals following that decision with consequential relief to the appellants.
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