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2004 (2) TMI 476 - CESTAT, MUMBAIExtract: ....... Section 11AC is reduced to Rs. 10,000/- and consequently penalty imposed under other rules is set aside. 5. emsp Since a single appeal has been filed, the order of the Commissioner (Appeals) in respect of the Managing Director of the respondents rsquo company becomes final. Consequently, the Revenue rsquo s appeal is partly allowed in above terms.
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