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1996 (4) TMI 295 - CEGAT, NEW DELHIExtract: .......l fur cloth in order to fall under Appendix-3A seems to be based on wrong appreciation of facts. Since the culpability of the appellants had not been established, there was no cause for imposition of penalty. 14. emsp In the result, the appeal succeeds. The orders of imposition of penalty are set aside. Directions are made for consequential relief.
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