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2005 (2) TMI 580 - CESTAT, NEW DELHIExtract: .......h a case. The certificate of the Development Commissioner and other evidence confirmed that the goods in question were destroyed in the fire of12th/13th May 1998. 6. emsp In view of what is stated above, duty demand is not sustainable. The impugned order is set aside and the appeals are allowed, with consequential relief, if any, to the appellants.
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