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1992 (10) TMI 170 - CEGAT, NEW DELHIExtract: .......d notice the appellants were not in a position to ascertain their duty liability. It is seen that they had opted to pay duty under protest at one stage implying that they knew the extent of liability and expressing no difficulty in this regard. In the circumstances, the appeal of the assessee is dismissed and the appeal, by the Revenue, is allowed.
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