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2007 (3) TMI 554 - CESTAT, KOLKATAExtract: .......aving jurisdiction over the registered warehouse, apart from the fact that no action has been taken against the customers who have availed the credit, duty demand against the appellants does not appear to be in order. Hence we have no hesitation in setting aside the impugned order and allowing the appeal. (Dictated and Pronounced in the open Court)
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