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2009 (4) TMI 813 - CESTAT BANGALOREExtract: .......t under the provisions of Section 11AC is unsustainable and is liable to be set aside and we do so. 8. In sum, the impugned order to the extent it upholds the interest liability on the appellant is upheld and to the extent it upholds the penalty imposed on the appellant is set aside. The appeal is disposed of accordingly. (Pronounced in open Court)
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