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    <title>2001 (1) TMI 267 - CEGAT,  NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the duty demand for a specific period and affirming it for another. The penalty amount was significantly reduced based on evidence provided by the appellants regarding compliance with the exemption notification. The appeal was disposed of with a detailed analysis of the issues, legal arguments, and the final decision on duty demand and penalty imposition.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the duty demand for a specific period and affirming it for another. The penalty amount was significantly reduced based on evidence provided by the appellants regarding compliance with the exemption notification. The appeal was disposed of with a detailed analysis of the issues, legal arguments, and the final decision on duty demand and penalty imposition.</description>
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