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2014 (10) TMI 631

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....ang: The appellants filed this appeal against the order passed by the Commissioner (Appeals) whereby the demand of duty of Rs. 3,72,573/- alongwith interest, fine and penalty are upheld. 2. The contention of the appellants is that the appellants purchased Valued Based Advance Licence (VABAL) from the market in respect of the goods exported. The show cause notice was issued to the appellants ....

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