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1999 (7) TMI 508 - CEGAT, MUMBAIExtract: .......any of the other factors would not amount to determination of norms under Rule 173E. It was, therefore, held that there was insufficient basis for the demands of duty. The facts are identical to both the cases. Hence, following the said judgment, we allow the appeals, set aside the impugned order with consequential relief, if any, according to law.
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