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2006 (4) TMI 380 - CESTAT, BANGALOREExtract: .......the legal requirements, we should not expect more from the citizen. In our view, the imposition of huge fine and penalty is not warranted in the absence of any contumacious conduct. The Order-in-Appeal appears to be well reasoned with a pragmatic approach.Therefore we dismissed the Revenue rsquo s appeal. (Pronounced in the open Court on 24-4-2006)
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