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2001 (8) TMI 414 - CEGAT, MUMBAIExtract: ........ Therefore prima facie no duty was payable although the appellant perhaps be liable to penalty for contravention of provisions of Rule 173H. 4. emsp I accordingly allow the appeal and set aside the Commissioner (Appeals) rsquo s order. The appeal is now remanded to the Commissioner (Appeals) for disposal on merits without insisting on any deposit.
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