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2007 (12) TMI 202 - CESTAT, AHMEDABADROM application by Revenue - penalty upon the appellants stands set aside by the Bench on the ground that the matter was not free from doubt and during the relevant period there was a decision by the Tribunal in favour of the assessees – revenue relying upon the decision of LB of the Tribunal in the case of M/s. Indica Laboratories Pvt. Ltd. is not applicable - setting aside of penalties in the present order cannot be held to be a mistake requiring any rectification - application is rejected
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