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    <title>2010 (4) TMI 402 - CESTAT, NEW DELHI</title>
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    <description>The appeal was allowed by the Appellate Tribunal CESTAT, New Delhi due to the contravention of Section 84(5) of the Finance Act, 1994, as the impugned order was passed after the two-year limit. The order was set aside, and the stay application was disposed of.</description>
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