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2003 (7) TMI 545 - CESTAT, MUMBAIExtract: .......due examination, we do not think imposition of penalty on the assessee or its employees is justified. The demand for duty for the extended period and imposition of penalties are therefore set aside. 6. emsp Appeal 67/03 allowed in part. Appeals 75 and 76/03 are allowed. 7. emsp The miscellaneous application filed by the department does not survive.
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