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2002 (3) TMI 102 - CEGAT, BANGALOREExtract: .......use Notices proposing the Classification do not raise a presumption for a demand of duty. Therefore, we cannot uphold the plea made before us of a ministerial quantification being made by Revenue, being arrived by the impugned letter. 4. In view of our findings, the orders are set aside and the appeal allowed. Misc. Application stands disposed off.
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