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1999 (1) TMI 216 - CEGAT, NEW DELHIExtract: ....... the demand of duty hence, we set aside the same. As a consequence thereof, the personal penalty is also set aside since the Department has not been able to sustain the duty demand for the extended period. 4. emsp In the result, we set aside the impugned order and allow the appeal with consequential relief, to the appellants in accordance with law.
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