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    <title>1991 (5) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order appealed against. The appellants&#039; declaration of investment, supported by a Chartered Accountant&#039;s certificate, was accepted. The demand for duty was found to be barred by limitation, and the penalty imposed was deemed unwarranted.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order appealed against. The appellants&#039; declaration of investment, supported by a Chartered Accountant&#039;s certificate, was accepted. The demand for duty was found to be barred by limitation, and the penalty imposed was deemed unwarranted.</description>
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