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1998 (10) TMI 127 - CEGAT NEW DELHIExtract: .......tion of law in G.D. Industrial (supra). Therefore, the appellants are entitled to the benefit of Notification 77/83-C.E. In view of the aforesaid finding the payment of duty, confiscation of goods and imposition of penalty are all set aside. In short, impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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