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2005 (3) TMI 564 - CESTAT, NEW DELHIExtract: .......faulted in payment of the duty in terms of Rule 8(4) of the Act, the penalty of Rs. 20,000/- is also imposed on the respondents. 7. emsp In the light of the above discussion, the appeal of the Revenue accordingly stands allowed. The cross-objections of the respondents also stand disposed of. Order dictated and pronounced in open Court on 10-3-2005.
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