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2006 (10) TMI 318 - CESTAT, BANGALOREExtract: .......urt judgments. These citations are clearly applicable to the facts of this case. The Revenue has not established that the appellant has abetted in the offence for imposition of penalty, therefore, the imposition of penalty on the appellant is set aside by allowing the appeal with consequential relief, if any. (Pronounced and dictated in open Court)
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