2023 (11) TMI 295

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..... consider afresh as to whether there was any willful intention on the part of the petitioners to evade payment of duty. Since, the matters have been remanded, it is needless to observe that all contentions on both side are left open to be agitated before the appellate authority. SLP dismissed. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Pe .....

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