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1991 (3) TMI 243 - CEGAT, NEW DELHIExtract: .......in Civil Appeal No. 2113/88, dated 16-9-1988 is binding on us especially when the matter pertains to the same parties. Accordingly, we set aside the impugned order demanding a duty of Rs. 10,01,160.12 and imposing a penalty of Rs. 1 lakh. Revenue authorities are directed give consequential effect to this order. In the result, the appeal is allowed.
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