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1988 (12) TMI 211 - CEGAT, NEW DELHIExtract: ....... and the Open General Licence, the Bench finds no reason to disagree with the earlier two judgments of this Tribunal on the issue. 6. Accordingly, we allow all the 14 appeals and set aside the lower orders. Consequential benefit by way of refund of duty as well as redemption fine in lieu of confiscation, if paid, shall be granted to the appellants.
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