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2004 (1) TMI 498 - CESTAT, NEW DELHIExtract: .......ndustries Ltd. v. CCE, Meerut-I - 2002 (146) E.L.T. 580 wherein similar view has been taken. 4. emsp Consequently, the impugned order is set aside. The matter is sent back for deciding the remission of the duty claim of the appellants, by the Commissioner concerned and thereafter the duty liability of the appellants, as per law, after hearing them.
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