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1994 (4) TMI 178 - CEGAT, BOMBAYExtract: .......s no purpose in recovering the amount and again giving it as credit. Subject to verification of this aspect, the appeal from the appellant is allowed and the demand for duty could be confirmed, only if there was a diversion of generated scrap for any other purpose. In the circumstances, the penalty also is not sustainable and the same is set aside.
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