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1990 (4) TMI 162 - CEGAT, CALCUTTAExtract: .......ds which could have been provided against under Rule 226, as pointed out by the appellants in their appeal, loses its sting in view of the actual disposal of the goods in the manner laid down in the exemption notification. In the circumstances, I set aside the order imposing penalty on the appellants and allow the appeal with consequential reliefs.
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