2000 (12) TMI 189

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....ioner (Appeals), by which the Commissioner (Appeals) had set aside the duty demand of Rs. 29,508/- as not sustainable as there was no duty evasion. He had also noted in the order that the appellants had not filed the D-III intimation with regard to the receipt of rejected capacitors and has given categorical findings that there was no duty evasion by accepting the explanation given by the appellan....