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2000 (5) TMI 696 - CEGAT, NEW DELHIExtract: .......Mills has only provided space for installation of the imported goods. Admittedly these goods are being used for research purposes under the supervision and guidance of Haryana Agricultural University. In the circumstances, we hold that Penalty was not imposable on M/s. Jind Co-op. Sugar Mills. 10. emsp In view of the above, the appeals are allowed.
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