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2001 (2) TMI 240 - CEGAT, BANGALORE
Extract:
.......ds of limitation and in view of the law laid down by the Supreme Court and the Larger Bench as found herein. We find no reason to uphold the imposition of penalty. 5. We made it clear that Revenue is free to ensure and verify that the relevant credits are reversed. 6. In view of our findings, the impugned order is set aside and this appeal allowed.