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2006 (11) TMI 423 - CESTAT, AHMEDABADExtract: .......s fully accounted for the goods and explained the discrepancies noticed by the visiting officers. In this situation, and duty demand and penalties are not justified. 6. emsp In the result, the appeals are allowed after setting aside the impugned order. Appellants shall be entitled to consequential relief. (Dictated and pronounced in the open Court)
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