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2000 (6) TMI 296 - CEGAT, CHENNAIExtract: .......eel were clearly recognisable as non-duty paid. Therefore, the ratio of our decision arrived at and noted above would clearly apply to the facts of this case. In view of this, the order impugned is set aside and the appeal is allowed with consequential relief, as per law. 15. emsp Thus, both appeals are allowed with consequential relief as per law.
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