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2006 (2) TMI 455 - CESTAT, NEW DELHIExtract: .......extant during the period of dispute, no penalty is imposable on the assessee as they have not been adequately put on notice as to the exact nature of contravention for which they were liable under the provisions of Rule 173-Q. 11. emsp The Misc. Application filed by the Revenue is disposed of accordingly. (Dictated and pronounced in the open Court)
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