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2000 (5) TMI 104 - CEGAT, MUMBAIExtract: ....... maintained against the appellants regarding the liability to pay duty and penalty amount. In view of this position, the following order is passed. ORDER For the reasons discussed above, the impugned order cannot be maintained and it is set aside. The appeals are allowed on the ground of time bar, with consequential relief, if any according to law.
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