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2003 (10) TMI 418 - AT - Central ExciseExtract: .......ame, the provisions of Section 112(a) and (b) of the Customs Act could not be invoked against them for imposing penalties. Therefore, the impugned order against the appellants to the extent to which it has been challenged before us is set aside. The appeals of the appellants are accepted with consequential relief, if any, permissible under the law.
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