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2003 (12) TMI 386 - CESTAT, CHENNAI
Extract:
....... situations as noted by us along with each citation. 10. emsp In view of our discussion and finding as noted above, we uphold the finding of the lower appellate authority that the amount should have been sanctioned and paid to the Consumer Welfare Fund. We, therefore, find no merits in the appeals and the appeals fail and are accordingly dismissed.