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2002 (1) TMI 1040 - CEGAT, KOLKATAExtract: ....... blue-print already submitted to the Revenue. As such, we are of the view that the said demand of duty of Rs. 5.71 lakhs (approx.) is not justified. The same is accordingly set aside. Penalty of Rs. 20,000.00 (Rupees twenty thousands) imposed upon the appellants on this ground is also set aside. Both the appeals are disposed of in the above manner.
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