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1992 (12) TMI 151 - CEGAT, NEW DELHIExtract: ......., if the facts are found on verification to be otherwise, the appellant is liable to the consequences of his mis-declaration which, in the circumstances of this case, we find to have been correctly adjudged. In the light of these findings, we agree that the demand for duty was rightly confirmed. Thus, the appeal on all counts fails and is rejected.
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