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2004 (12) TMI 586 - CESTAT, NEW DELHIExtract: .......ribunal in the case of Hindustan Zinc. The case of Rajiv and Company (supra) is not applicable inasmuch as there is no allegation of input being wasted. In the result, it is held that the duty demand and penalty imposed in the present case are not sustainable. They are set aside and the appeal is allowed. Pronounced and dictated in the open Court .
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