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2007 (7) TMI 549 - CESTAT, AHMEDABADExtract: .......and, penalties are also not justified. 7. emsp The facts of the present case which have been narrated in detail by us are identical to the facts of in the case of M/s. AGV Alfab Ltd. cited supra. Following the ratio of the above decision, the appeals deserve to be allowed. 8. emsp Appeals are allowed with consequential relief. (Pronounced in Court)
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