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2006 (2) TMI 448 - CESTAT, NEW DELHIExtract: .......t done only to evade duty does not seem to be justified. In any event, duty demand based on a mere presumption is not sustainable. 6. emsp In view of what has been stated above, duty demand and penalty are not sustainable. The same are set aside and the appeal is allowed with consequential relief, if any, to the appellant. (Pronounced in the Court)
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