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2002 (9) TMI 746 - CEGAT, NEW DELHIExtract: .......order of the Commissioner confirming the duty and penalty on the appellant no. 1 and imposing penalty on other appellants under Rule 209A of the Rules, cannot be legally sustained and the same is ordered to be set aside. 12. emsp As a result, all the appeals of the appellants are allowed with consequential relief, if any, permissible under the law.
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