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1997 (8) TMI 251 - CEGAT, NEW DELHIExtract: ....... 10. emsp In view of the above findings and the case law cited and relied upon by the Appellants, we hold that the respondents have not been able to make out a case. In the result, the impugned order is set aside in respect of these 85 Silver slabs/bars and the appeal is accordingly allowed with consequential relief, if any, in accordance with law.
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