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2001 (10) TMI 232 - CEGAT, CHENNAIExtract: ....... those earlier decisions of this Tribunal. 7. In the light of what has been stated above, we consider the duty demand and imposition of penalty made in the impugned order to be not justified in the facts and circumstances of the case. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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