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1992 (3) TMI 168 - CEGAT, NEW DELHI
Extract:
.......y is fully within the knowledge of the Department and hence charge of suppression is not sustainable. Therefore, applying the ratio of these rulings, the impugned order has to be set aside by allowing the appeals. As the appellants have succeeded on merit, there is no need to examine the applicability of Notification No. 42/81. 18. Appeals allowed.