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    <title>2006 (11) TMI 113 - HIGH COURT PUNJAB AND HARYANA</title>
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    <description>The court dismissed the revenue&#039;s appeal, affirming the Tribunal&#039;s ruling that no duty or penalty should be imposed on the assessee under the Duty Exemption Scheme. The court held that the assessee had fulfilled its export obligations, as verified by custom authorities, and that the imposition of duty was unwarranted.</description>
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      <description>The court dismissed the revenue&#039;s appeal, affirming the Tribunal&#039;s ruling that no duty or penalty should be imposed on the assessee under the Duty Exemption Scheme. The court held that the assessee had fulfilled its export obligations, as verified by custom authorities, and that the imposition of duty was unwarranted.</description>
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