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2007 (6) TMI 510 - CESTAT NEW DELHIExtract: ....... relevant material that may have been adduced by the appellant/assessee and in the light of the decisions in Escorts JCB Ltd. v. CCE, Delhi (supra) and Motorola India Pvt. Ltd. v. CCE, Bangalore (supra) relied upon by them. This appeal is accordingly allowed by way of remand. (Dictated and pronounced in the open Court on the 14th day of June, 2007)
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