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1981 (3) TMI 246 - GOVERNMENT OF INDIAExtract: .......ged any duty when they used such garnetted and carded materials purchased from the small scale manufacturers. 4. Accordingly,the petitioners are not liable to pay any duty and the penalty and fine in lieu of confiscation of the goods imposed on them are remitted in full. The order-in-appeal is set aside and the revision application is allowed.
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