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2001 (8) TMI 357 - CEGAT, NEW DELHIExtract: .......is virtually no challenge in these appeals against the findings of the lower appellate authority on the use of the goods. As regards V. Belts, however, the impugned decision cannot be sustained in view of the admitted fact that duty-paying documents were not produced in respect of the said goods. The appeals are allowed only to this limited extent.
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