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2004 (1) TMI 453 - CESTAT, NEW DELHIExtract: .......Therefore, penalty under Section 11AC is not sustainable. 5. emsp In the light of the discussions made above, the impugned order regarding confirmation of duty by disallowing the Modvat credit, is upheld but in respect of imposition of penalty under Section 11AC, is set aside. Appeal of the appellants accordingly, stands disposed of in these terms.
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