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2006 (11) TMI 439 - AT - CustomsExtract: ....... the appellants. There is nothing on records to show that with an intent to evade payment of duty, the appellant had diverted the power. There is no merit in the impugned order. Hence, we set aside the same and allow the appeal with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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