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2003 (8) TMI 437 - CESTAT, NEW DELHIExtract: .......circumstances and the conduct of the appellants, we find it a fit case to set aside the penalty. Therefore, the penalty imposed on the appellants under Rule 209 is set aside. Except for this modification in the penalty, the impugned order of the Commissioner (Appeals) on merits is upheld. The appeal of the appellants stands disposed of accordingly.
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