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1998 (12) TMI 191 - CEGAT, NEW DELHIExtract: .......otice and decide the present case, as has been done. On this count as well, the demand of duty is not correct in law. 5.4 emsp In view of the foregoing discussion, we do not find any merit in demand of duty as confirmed by the lower authorities. Hence, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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