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2002 (9) TMI 751 - CEGAT, NEW DELHIExtract: .......unal in the case of Punjab Fibres Ltd. and the findings of the Tribunal in para 15 cited above are relevant. 12. emsp Looking to the above facts, we find that the case has not been established by the department. In these circumstances, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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