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2002 (3) TMI 176 - CEGAT, NEW DELHIExtract: .......Tribunal, in the above referred cases and keeping in view the provisions of Rule 57D of the Rules, in our view, had rightly dropped the duty demand against the respondents. We do not find any illegality in his impugned order and as such, the same is upheld. 10. Consequently, the appeal of the Revenue being without merits is ordered to be dismissed.
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