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2003 (7) TMI 236 - CESTAT, BANGALORE
Extract:
.......8(1) is not attracted. Consequently, the levy of penalty under Sec. 114A fails. Further and in any case, for the imports effected prior to 28-9-96, penalty cannot be imposed under Sec. 114A. The same therefore, as imposed, cannot be upheld. 5. In view of the findings, the order is required to be set aside and appeal allowed. 6. Ordered accordingly.