2000 (10) TMI 408

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..... the Commissioner (Appeals) has confirmed the demand for duty made on the appellant by the Asstt. Collector, but set aside the penalty imposed and confiscation of the goods ordered by him. 2. The advocate for the appellant points out that the appellant did not process the fabrics on which duty has been demanded. He merely passed on the grey fabrics to the processor. No duty can be demanded under .....

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