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1997 (11) TMI 283 - CEGAT, NEW DELHIExtract: ....... Accordingly, I see that the Dy. Collector has adjudicated, the case appropriately and the Collector (Appeals) fell in error in setting it aside. I, accordingly set aside the impugned Order-in-Appeal and restore the Order-in-Original. Considering the duty amount involved, the penalty imposed is appropriate. The appeal is disposed of in above terms.
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