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2008 (11) TMI 573 - CESTAT, CHENNAIExtract: ....... monthly duty liability in terms of the scheme it cannot entertain a doubt about the scope of lsquo duty rsquo when a penalty equal to the said lsquo duty rsquo is imposed in accordance with the rules. In the result, I find that the challenge to the impugned order is not validly made. The appeal is dismissed. (Dictated and pronounced in open court)
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