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2006 (4) TMI 315 - CESTAT, NEW DELHIDemand duty - cancellation of DEPB Scrip - whether duty is demandable when DEPB Scrips obtained by producing forged documents and subsequently the same cancelled by the competent authority - HELD THAT:- As in the present case DEPB Scrips were obtained by producing forged documents, hence any concession availed on such DEPB Scrips remains null and void and would not acquire legal validity at any time. Therefore, we find no infirmity in the impugned order whereby duty was demanded from the appellants. The appeal is dismissed.
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