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2004 (11) TMI 225 - CESTAT, NEW DELHIExtract: .......ity, in this regards, is restored. However, the impugned order of the Commissioner (Appeals) regarding the penalty on the appellants is upheld as he has maintained the penalty which was imposed initially by the adjudicating authority. Consequently, the appeal of the appellants is dismissed, while the Cross-Objections of the Revenue, stand accepted.
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