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2010 (11) TMI 1077 - CESTAT CHENNAIExtract: .......ants on the Gujarat High Court’s decision in Shyam Textile Mills and another 2004 INDLAW GUJ 454 does not advance their case. 3. Following the ratio of the Larger Bench decision, we uphold the impugned order confirming duty demand and imposing penalty, and reject the appeal. (Operative part of the order pronounced in open court on 11.11.2010)
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