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1992 (1) TMI 226 - CEGAT, CALCUTTAExtract: .......is made to contradict this plea of appellants. The Assistant Collector has not at all dealt with this aspect of the case. In such circumstances the benefit of doubt should go to the appellants. Accordingly, we extend the benefit of doubt to the appellants and set aside the demand of Rs. 63,900/- and penalty of Rs. 250/-. The appeal is thus allowed.
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