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2004 (7) TMI 604 - CESTAT, BANGALOREExtract: .......tion of Rule 209A against the appellant as an abettor does not arise and the proceedings were required to have been dropped against the appellants also. The submissions made by the appellants have strong force and are sustainable. The penalties are not sustainable and they are set aside by allowing the appeals. (Pronounced in open Court on 23-7-04)
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