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2004 (2) TMI 178 - CESTAT, MUMBAIExtract: .......removal or intention to evade payment of duty is required to be established. I, therefore, hold that, the impugned Order-in-Appeal is not proper and the same deserves to be set aside. 3. Accordingly, the Revenue s appeal succeeds and the same is allowed and the impugned order-in-original is set aside so far as the present respondents are concerned.
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