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1998 (1) TMI 330 - CEGAT, NEW DELHIExtract: .......we are inclined to follow the judgments rendered by the Tribunal in the cases cited above and in that view of the matter, we do not find any merits in the appeals and the same is rejected. The cross-objections are in the nature of arguments and hence no separate order is required on the cross-objection. 5. emsp Thus, the revenue appeal is rejected.
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