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    <title>2002 (7) TMI 367 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the imposition of penalty and granting the appellant consequential reliefs. The decision was based on the lack of deliberate intention to evade duty payment and the unjustified nature of the penalty under the circumstances of the case.</description>
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      <description>The Tribunal allowed the appeal, setting aside the imposition of penalty and granting the appellant consequential reliefs. The decision was based on the lack of deliberate intention to evade duty payment and the unjustified nature of the penalty under the circumstances of the case.</description>
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