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2007 (3) TMI 620 - CESTAT, KOLKATAExtract: .......d circumstances of the case, I am of the opinion that no case has been made out to prove attempt to export sugar and hence the orders passed by the lower authorities cannot be sustained. Consequently, the impugned order is set aside and the appeals are allowed with consequential benefit to the appellants. (Dictated and pronounced in the open court)
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