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2005 (3) TMI 241 - CESTAT, KOLKATAExtract: .......ce the goods were never cleared by the appellants, the question of passing of duty to the consumer does not arise. The lower authorities failed to appreciate this aspect of the case. Appeal deserves to be allowed. Consequently, I set aside the Order-in-Original and the impugned order and allow the appeal with consequential relief to the appellants.
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