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2003 (9) TMI 634 - CESTAT, BANGALOREExtract: .......duty in respect of the subject clearances, which after 1996 are found to be classified under 85.24.20 at NIL rate in any case. Therefore, no penalty under Rule 173Q would be called. The order as regards penalty on this Public Sector Undertaking is, therefore, set aside. 4. emsp The appeals are allowed in above terms after setting aside the penalty.
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