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2002 (4) TMI 175 - CEGAT, KOLKATAExtract: .......s of Sections 3A(4) and 3A(5). 9. Needless to say that the appellants would substantiate their claim of less annual production by way of evidence before the adjudicating authority. Appeals are thus allowed by way of remand for determination of the appellants duty liability in the light of the above observations. Stay petitions also get disposed of.
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