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1998 (8) TMI 217 - CEGAT, MUMBAIExtract: .......xamining Sh. Nagoria or that the impugned order suffers from lack of evidence or incorrect appreciation of evidence. We therefore, do not agree with the argument of ld. Counsel in r/o demand of duty alone. The same is, therefore, confirmed. Otherwise, regarding the penalty, fine etc. Appellant succeeds. The appeal is disposed of on the above terms.
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