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2006 (6) TMI 391 - CESTAT, MUMBAIExtract: ....... be sustained and, hence, set aside the loading of value, duty demand, confiscation and penalty in all these four cases and allow the appeals with consequential relief. Since the appeals succeed on merits, we are not recording any finding on the plea that the demands covered by appeal Nos. C/1295 and 1297/2002 are time barred. (Pronounced in Court)
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