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2003 (10) TMI 138 - CESTAT, NEW DELHI
Extract:
.......mpugned order being contrary to this, for having confirmed the duty under proviso to Section 3(1) of the Act cannot be sustained and deserves to be set aside. 4. Consequently, the impugned order of the adjudicating authority is set aside. The appeals of the appellants are allowed in toto with consequential relief, if any, permissible under the law.