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2005 (9) TMI 197 - CESTAT, NEW DELHIExtract: .......finding of the Commissioner that the appellant disposed of, without proper accounting and payment of duty, POY in less than 1 Kg. bobbins is not warranted or justified. Accordingly, duty demand made and penalty imposed in the impugned order in regard to POY are set aside and the appeal is allowed. (Dictated and pronounced in open Court on 9-9-2005)
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