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2001 (11) TMI 806 - Commissioner - Central ExciseExtract: ....... allowed partly. rdquo 7. emsp Since the facts and circumstances of the said case law is squarely applicable to the instant case, respectfully relying on the above decision of Honourable Tribunal. I vacate the penalty imposed under Section 11AC. In the light of the above discussions, the impugned order is set aside. The appeal is therefore allowed.
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