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1994 (6) TMI 85 - CEGAT, NEW DELHIExtract: .......ion, if any, should not be allowed to come in the way of extending the intended benefit. It was indeed not proper to be hypertechnical in such cases and substantial compliance shown should be considered sufficient. As such the demand of the duty at the tariff rate was not justified. We, therefore, set aside the impugned orders and allow the appeal.
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