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2005 (5) TMI 560 - CESTAT, MUMBAIExtract: .......und and following this position in law, no penalty on the appellants, M/s. Sapna Engineering and others i.e., Shri S.P. Sharma, Manager, Sapna Engineering is not called for and is to be set aside. 5. emsp Accordingly the impugned order is set aside and the two appeals are allowed with consequential relief, if any. (Pronounced in Court on 27-5-2005)
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