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2001 (8) TMI 185 - CEGAT, NEW DELHIExtract: ........ 10 Lakhs is in spite of the fact that the appellant had paid duty of about Rs. 8.5 Lakhs in respect of the same goods. Thus, the impugned order has been passed without any regard to relevant fact or law. Such an order cannot be sustained. It is, accordingly, set aside and the appeal is allowed with consequential relief, if any, to the appellants.
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