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2000 (5) TMI 573 - AT - Central Excise

The Appellate Tribunal CEGAT, Kolkata allowed the Miscellaneous Application filed by the appellants as they were directed to deposit a differential duty of Rs. 800, but no duty was confirmed against them or any penalty imposed. The tribunal agreed that they would be covered by sub-clause (a) of Section 35B(6). (2000 (5) TMI 573 - CEGAT, Kolkata)

 

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