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1983 (11) TMI 192 - AT - CustomsExtract: ....... documents showing functions of the Bowl Mill ought to have been produced at the earlier stages. However he had no comments on the merits of the case. 4. emsp The Bench has considered the submissions made by both the parties and on the basis of the evidence produced before us, we set aside the order of the Appellate Collector and allow this appeal.
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