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2002 (9) TMI 543 - AT - Central ExciseExtract: .......ould not be penalized under Rule 209A of the Rules. 12. emsp In view of the discussion made above, the impugned order of the Commissioner cannot be sustained against any of the appellants and the same is ordered to be set aside. The appeals of all the appellants accordingly stand allowed with consequential relief, if any, permissible under the law.
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