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1997 (3) TMI 299 - CEGAT, NEW DELHIExtract: .......find that since he has exonerated the supplier of the inputs from the charge of wilfully entering the wrong classification there was no reason for him to impose any penalty on the present appellants. These orders also cannot sustain. In the result the appeal succeeds. The order of the Collector is set aside. Consequential relief, if any is ordered.
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