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1991 (8) TMI 189 - CEGAT, CALCUTTAExtract: .......fit of doubt and allow his appeal. The order is set aside as far as he is concerned. 14. For the same reason, we accept the pleadings on behalf of the appellants M/s. Jeena and Co. also, giving them the benefit of doubt. Their appeal is allowed and the order imposing penalty on them is set aside. They would be entitled to the consequential reliefs.
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