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2006 (12) TMI 493 - CESTAT AHMEDABADExtract: .......ight of above, I do not find any grounds to come to the conclusion that there was intention to evade payment of duty on the part of the respondents. I hold that no valid grounds has been put forth to interfere with the order of the Commissioner (Appeals). 6. Accordingly, I reject the appeal filed by the Department. Dictated and pronounced in Court.
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