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1996 (5) TMI 194 - CEGAT, NEW DELHIExtract: .......uct under the appropriate heading of the tariff. The fact that the Collector (Appeals) himself had doubts and ramanded the matter and the issue is still pending with the Tribunal would only indicate that a claim was made bona fide for which an assessee cannot be penalised. In these circumstances we set aside the impugned order and allow the appeal.
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