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1999 (8) TMI 389 - CEGAT, NEW DELHIExtract: .......ding, export invoice have been produced showing the export. The Collector (Appeals) also observed that the adjudicating authority had nowhere disputed the export of goods. Following the ratio of the decision of the Tribunal in the respondents rsquo own case earlier, we find no reason to interfere with the impugned order and reject both the appeals.
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