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2009 (1) TMI 576 - CESTAT, AHMEDABADExtract: .......t appeals filed by the appellants have no merits and accordingly the same has to be rejected. 4. emsp However, as regards penalty under Section 11AC, if the appellants make the payment of duty, interest and penalty within 30 days of the communication of this order, the penalty will stand reduced to 25 of the duty. (Pronounced in Court on 12-1-2009)
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