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2003 (10) TMI 123 - CESTAT, NEW DELHI
Extract:
.......n rebuttal of the classification claimed by the assessee, either. We, therefore, approve the classification claimed by the assessee. As we have held the substantial issue in favour of the appellants, it goes without saying that the penalty imposed on them cannot be sustained. In the result, the impugned order is set aside and the appeal is allowed.