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2003 (12) TMI 340 - CESTAT, MUMBAIExtract: .......ferred. In the absence of anything in the notice, or in the order, the claim must be accepted. In that situation, where there is no claim for rebate, neither the manufacturer nor the exporter was liable to any penalty. There is thus a total absence of basis for imposition of penalty. 6. emsp The appeals are allowed and the impugned order set aside.
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