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2008 (10) TMI 409 - CESTAT, CHENNAIExtract: .......3-86 and No. 1/93 dated 28-2-93. Therefore, we find that the impugned demand had been correctly made. The penalties imposed are reasonable and in accordance with law. In the circumstances, the appeal filed by M/s. Esteem Home Products Pvt. Ltd. is dismissed as devoid of merit. (Operative part of the order pronounced in the open Court on 20-10-2008)
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