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2017 (6) TMI 93 - CESTAT NEW DELHIMis-declaration of quantity as well as nature of product - Held that: - when the impugned order was passed no original order was existing, as the same got merged with order of Commissioner (Appeals) dated 13.12.2012. As such, the impugned order has no legal sanctity and cannot be enforced. It is clear that the earlier first appellate order is by the same office and as such not taken note of, which resulted in the present order. As such, we find the present impugned order lacks legal sanctity and cannot be enforced. Appeal allowed - decided in favor of appellant.
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