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2002 (7) TMI 663 - AT - Central ExciseExtract: .......nd cleared for sale in domestic tariff area. Since they had not paid this duty, the impugned order of the Commissioner confirming the duty demand of the amount in question and imposing penalty under Rule 209 on the appellants is perfectly valid and the same is upheld. The appeal of the appellants being without any merit, is ordered to be dismissed.
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