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2006 (7) TMI 366 - AT - Central ExciseExtract: ....... 3. emsp Inasmuch as the appeal of M/s Castings (India) Ltd. is allowed, there is no justification for imposition of any penalty upon M/s. Tata Steel Ltd. in Appeal Nos. 02 and 03/06, because they had only placed the orders on the appellant company herein, M/s. Castings (India) Ltd. In nutshell, both the appeals of M/s. Tata Steel are thus allowed.
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