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2003 (12) TMI 383 - CESTAT, MUMBAIExtract: .......art from the fact that the appellant immediately paid the differential duty it is seen that it could take credit of the equivalent amount in its sodium cyanide plant. Under these circumstances the appellant cannot be found guilty of entertaining an intention to evade duty. 6. emsp In the result, we set aside the order impugned and allow the appeal.
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