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2004 (8) TMI 501 - CESTAT, NEW DELHIExtract: .......uthority. Therefore, the impugned order disallowing this benefit to the appellants is set aside. The matter is sent back to the adjudicating authority/Commissioner for quantifying the duty after allowing the benefit of the cum-duty price to the appellants. Consequently, the appeal of the appellants accordingly stands disposed of in the above terms.
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