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1990 (9) TMI 165 - CEGAT, NEW DELHIExtract: .......the present case. 17. The instant case on the other hand is of on all fours, with the case of Himachal Air Products (Supra) decided by this very Bench in so far as the limited question of effect of non-declaration in the given circumstances was concerned. Hence following the ratio thereof we accept the appeal as already announced in the open Court.
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