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2008 (5) TMI 115 - CESTAT, AHMEDABADGoods cleared without payment of duty, during pendency of their request to clear goods under non-existent notification (No. 82/92) – lenient view is required to be taken so penalty not imposable – out of two consignment one received back - adjustment claim rejected by CCE and ordered assessee to file refund claim – held that since original authority had demanded duty against both consignments it would be appropriate to determine the liability as a whole on both clearances – adjustment allowed
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