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2000 (6) TMI 245 - CEGAT, NEW DELHIExtract: ....... and they were entitled to benefit under Notfn. No. 214/86 the procedure thereunder should have been shown to have been satisfied. 12. emsp As a result, we are of the view that the impugned order does not call for any interference. The duty demand and penalty adjudged in terms of the impugned order is accordingly confirmed and the appeal dismissed.
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