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9. Learned counsel for the petitioner fairly conceded that for a similar imports in West Bengal, the issue has been answered against the petitioner in Ruchi Soya Industries Ltd. Vs Union of India 2016 (336) ELT 463 which decision was also affirmed by the Division Bench of the Calcutta High Court inRuchi Soya Industries Ltd. Vs Union of India 2017 (350) E LT 201 (Calcutta) and that the petitioner’s appeal in SLP No. 7077 of 2016 has been admitted and that the petitioner has been directed to keep the bank guarantee alive pending disposal of the appeal.