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1997 (3) TMI 327 - CEGAT, MUMBAIExtract: .......ellants and reject the case of the department as the arguments of the department have been rejected by the Tribunal earlier in the above said cases. 17. emsp Hence, in our view the appeal of the assessee is allowed, setting aside the Order-in-Original dated 13-10-1995 passed by the adjudicating authority. Consequential relief, if any, is to follow.
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