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2000 (9) TMI 153 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......legally subscribed and must be held to be erroneous in law. His impugned order confirming the duty demand on the appellants, therefore, deserves to be set aside. 17. In view of the discussion made above, the impugned order of the Commissioner is set aside and the appeal of the appellants is accepted with consequential relief in accordance with law.
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