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2002 (1) TMI 155 - AT - Central ExciseExtract: .......value does not arise and the findings arrived at by the Commissioner (Appeals) is in contra to Board s circular noted above and hence demands raised and confirmed by Order-in-Original and Order-in-Appeal are required to be set aside by allowing the assessee s appeal. 18. All the Revenue appeals and party s appeals are disposed of in the above term.
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