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2002 (1) TMI 661 - CEGAT, NEW DELHIExtract: .......sable goods cleared without payment of duty. I therefore allow the Revenue appeal relating to the demand of duty of Rs. 4,14000/- and set aside the impugned order of Commissioner (Appeals) in this regard. However, the matter does not call for imposition of any penalty or the respondents and in that respect, the appeal of the department is rejected.
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