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2005 (1) TMI 301 - CESTAT, NEW DELHIExtract: ....... is payable by them. We, therefore, set aside the impugned Order and hold that duty as confirmed by the Original Authority is payable by the Respondents. However, this is not a fit case for imposition of any penalty as the issue involved is one of interpretation of Rules. The appeal is disposed of in the above terms. (Pronounced in the Open Court.)
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