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2007 (7) TMI 557 - CESTAT, AHMEDABADExtract: .......ing the last para and substituting as follows - ldquo In view of the above High Court Judgment, Rule 5 of ACP Rules is not applicable and the appellant is entitled to pay on the reduced capacity. rdquo Therefore, the impugned order is set aside and the appeal is allowed. Accordingly, ROM is allowed. rdquo (Dictated and pronounced in the open Court)
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