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2006 (11) TMI 455 - CESTAT, MUMBAIExtract: ....... to service for demand of duty against the appellants for the second time, when there is no debarring clause on the processors of molasses to pay duty on the same at the time of clearance. The entire situation is revenue neutral. As such, I do not find any merits in the revenue rsquo s case and reject the appeal. (Pronounced in Court on 23-11-2006)
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