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1994 (12) TMI 196 - CEGAT, NEW DELHIExtract: .......ona fide belief does not arise as we have already held that the entire operation was manipulated with a view to evade payment of duty and, therefore, the Collector has correctly confirmed the demand for duty under Rule 9(2) of the Central Excise Rules, 1944. 22. In view of the above findings, the impugned order is upheld and the appeal is rejected.
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