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    <title>1989 (7) TMI 273 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the inclusion of additional grounds in the appeal, upheld the duty demand under Section 11A, set aside the confiscation of plant and machinery, and reduced the penalty imposed on the appellants. The appeal was disposed of with modifications to the Collector&#039;s order in accordance with these findings.</description>
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