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2008 (8) TMI 677

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....ellant. Shri Partha Banerjee, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. We find that the lower appellate authority has passed a reasoned order after taking note of the fact that the respondents paid the duty consignment-wise from the PLA account till 12-5-2001. The lower appellate authority has also taken into consideration t....