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1996 (11) TMI 254 - CEGAT, MUMBAIExtract: .......was not payable on re-rollable material. The claim that there was no intent to evade duty is difficult to accept in this background. Reliance on the Supreme court rsquo s judgment in Chemphar Drugs and Liniment 1989 (40) E.L.T. 276 (S.C.) would not therefore come into the picture. 7. emsp We therefore decline to interfere. 8. emsp Appeal dismissed.
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