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2001 (10) TMI 809 - AT - Central ExciseExtract: .......nor any penalty under Rule 209A of the Rules could be confirmed on the appellants Nos. (2) to (4). Therefore, the impugned order of the Commissioner under challenge dated 15-3-2001, cannot be legally sustained and is set aside. All the appeals of the appellants accordingly stand accepted with consequential relief, if any, permissible under the law.
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