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2002 (6) TMI 317 - CEGAT, CHENNAIExtract: .......mportant aspect and he has not given his finding thereon. The charges incurred as pointed out above themselves clearly show that it is not a merely cut sand stone. Therefore, looking to the facts of the case, we are of the opinion that the duty demand has been correctly raised. Accordingly, the impugned order is set aside and the appeal is allowed.
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