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2004 (3) TMI 585 - CESTAT, MUMBAIExtract: .......confirmed, penalties as imposed under Section 11AC are set aside. The penalty under Rule 173Q for non-debit of the amounts is not called for. The same is set aside since no shortage of 50,000 pieces of sacks is found to be established. 2. emsp In view of the findings, the appeal is to be allowed after setting aside the order 3. Ordered accordingly.
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