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1983 (12) TMI 284 - CEGAT NEW DELHIExtract: .......ise duty. On the facts and circumstances, we do not think that imposition of penalty on the appellants is justified. It is therefore, set aside. As a result, the penalty imposed against the appellants is set aside and the demand of duty is restricted to a period of 6 months preceding the date of show cause notice. The appeal is thus partly allowed.
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