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2002 (2) TMI 705 - CEGAT, MUMBAIExtract: .......ourt relating to orders made under a Court. The case of the respondent is covered by Paragraph 83. It had paid the duty before filing an appeal to the Commissioner (Appeals) and that duty was paid under protest, as held by the Supreme Court. I therefore do not find any merit in the department rsquo s appeal in this regard. 9. emsp Appeal dismissed.
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