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1994 (3) TMI 218 - CEGAT, CALCUTTAExtract: .......he Assistant Collector to sent the inputs directly to the job-workers rsquo premises. In such circumstances, the demand of duty as well as the imposition of penalty is not in accordance with law and we set aside the same. The appeal is accordingly allowed. Operative part of the order was pronounced in the open court after conclusion of the hearing.
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