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2001 (11) TMI 94 - SC - CustomsExtract: ....... able to bring to our notice any material to show that this procedure was followed. The Tribunal, was therefore, wrong in allowing the appeal of the respondent and directing that the benefit of the said notification be given to it. 6. For the aforesaid reasons, this appeal is allowed and the impugned decision of the Tribunal is set aside. No costs.
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