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2004 (5) TMI 515

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....for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  The Revenue appeal is directed against the order-in-original passed by the Commissioner of Customs (Prev.). The appeal is filed in terms of the review order passed by the Board. The appeal seeks to challenge the order passed by the Commissioner, whereunder the Commissioner has accepted the transaction between M/s. Mannesmann ....