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2008 (7) TMI 733 - CESTAT, CHENNAIExtract: .......late Commissioner rsquo s impression is seemingly prudent. The appellant has not placed on record any material to dislodge the findings of the Commissioner (Appeals) as untenable. 5. emsp The SCN made allegations and this appeal makes lamentations. The impugned order is sustained and this appeal is dismissed. (Dictated and pronounced in open Court)
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