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    <title>2003 (3) TMI 201 - CEGAT, KOLKATA</title>
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    <description>The Tribunal allowed all the Miscellaneous Applications, dispensing with the condition of pre-deposit of duty and penalty. It set aside the impugned orders confirming the demand of duty and imposing penalties, allowing the appeals with consequential reliefs to the appellants. The Tribunal emphasized that the Revenue&#039;s case was based on assumptions and lacked concrete evidence.</description>
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      <description>The Tribunal allowed all the Miscellaneous Applications, dispensing with the condition of pre-deposit of duty and penalty. It set aside the impugned orders confirming the demand of duty and imposing penalties, allowing the appeals with consequential reliefs to the appellants. The Tribunal emphasized that the Revenue&#039;s case was based on assumptions and lacked concrete evidence.</description>
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