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2000 (3) TMI 344 - CEGAT, NEW DELHIExtract: .......-CE dated 1-3-1986 for the period in question the duty demand raised from them must be held to be illegal and unsustainable in the eyes of law. 12. emsp Consequently, the appeal of the appellants is accepted and the impugned order of the Collector (Appeals) is set aside with consequential relief to the appellants, if any, permissible under the law.
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