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2006 (2) TMI 537 - CESTAT, NEW DELHIExtract: .......duty demand and penalties imposed under the impugned orders are contrary to the issue settled by those orders and are, therefore, not sustainable. Accordingly, the impugned orders are set aside and all the appeals are allowed with consequential relief, if any, to the appellants. (Operative part of the order was already pronounced in the open Court)
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