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    <description>The appeal was disposed of by holding that the goods manufactured by the appellants bearing the brand name &quot;Sant&quot; are not eligible for the benefit of Notification No. 1/93-C.E. The duty demand was to be recalculated considering the sale price as cum-duty price, and no penalty was imposed on the appellants.</description>
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      <description>The appeal was disposed of by holding that the goods manufactured by the appellants bearing the brand name &quot;Sant&quot; are not eligible for the benefit of Notification No. 1/93-C.E. The duty demand was to be recalculated considering the sale price as cum-duty price, and no penalty was imposed on the appellants.</description>
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