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2004 (4) TMI 353 - CESTAT, NEW DELHIExtract: .......commendation of the Development Commissioner. For such reason the duty should have been demanded from the supplier of the goods as he has cleared the goods without payment of duty from his factory premises on the authority of CT-3 certificate which was not valid one. We, therefore, set aside the demand and allow all the appeals on this count alone.
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