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2003 (12) TMI 381 - CESTAT, BANGALOREExtract: .......peals) vacating his finding on the applicability of Section 11AC for the period before amendment of Section 33 by the Finance Act, 1999. Appeal filed by the Revenue is allowed to that extent. 9. emsp The prayer in the cross-objection for reducing the quantum of penalty is rejected. 10. emsp The appeals and cross-objections are disposed of as above.
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