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2005 (11) TMI 303 - CESTAT, NEW DELHIExtract: .......ellants cleared the Naphtha on 27th July, 2001 and on that day IFFCO has already applied for necessary permission which was granted subsequently and in these circumstances, we find that the demand is not sustainable and hence set aside. Consequential penalties are also set aside and the appeal is allowed. (Dictated and pronounced in the open Court)
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