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1985 (2) TMI 286 - CEGAT NEW DELHIExtract: .......firmed that there is “rare chance” for re-rollable scrap also getting collected in this way and that the percentage of such scrap is very insignificant. We see no reason not to accept these averments. 8. In view of the foregoing findings, we set aside the impugned order including the demand for duty and the penalty and allow the appeal.
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