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2005 (1) TMI 162 - CESTAT, NEW DELHI
Extract:
.......ot be sustained and are set aside. Consequently, the imposition of penalties on the other appellants Nos. 2 to 4, cannot be maintained and are set aside. 12.In the light of the discussion made above, the impugned order is set aside in toto against all the appellants and the appeals of the appellants are allowed with consequential relief as per law.