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2005 (10) TMI 300 - CESTAT, NEW DELHIExtract: .......peal of the appellants on this ground is allowed. Since the appellants are not contesting the demand of duty on the scrap as the amount involved is very small, I reject the appeal to that extent. In the circumstances, the appeals are allowed partially and penalties imposed upon the appellant is set aside. (Dictated and pronounced in the open Court)
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