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2002 (6) TMI 315 - CEGAT, MUMBAIExtract: .......bsence of duty evasion. Therefore, penalty imposed on the appellant is also not maintainable. 5. emsp In view of the above, we hold that the entire proceedings against the assessee were misconceived and not maintainable in law. Consequently, the impugned order is set aside and the appeal allowed with consequential relief, if any, to the appellants.
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