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2000 (10) TMI 85 - CEGAT, MUMBAIExtract: .......lit machine. The Commissioner (Appeals) was necessarily required to be within the limits set out in the notice. It is another matter that the appellant may have embarked upon this manufacture with a view to ultimately assemble these machines elsewhere but this again is not established. 6. The appeal is thus allowed and the impugned order set aside.
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