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2001 (5) TMI 730 - CEGAT, BANGALOREExtract: .......ord that lsquo PSG rsquo is a mark of someone else. We find no merit in the denial of the benefit of exemption as arrived at by lower authority. (c) When exemption is available, there could be no demand duty The penalty of Rs. 200/- imposed therefore cannot be upheld. 4. emsp In view of our findings, the appeal is allowed with consequential relief.
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