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2006 (7) TMI 424 - CESTAT, NEW DELHIExtract: .......of Shree Krishna Pipe Industries, as reported at 2004 (165) E.L.T. 508 (Kar.), 2004 (61) RLT 17 (Kar.) in an identical issue held in favour of the assessee. Respectfully following the ratio of the said decision I set aside the penalty imposed on the Director under Rule 209A. 8. emsp Accordingly, appeals are allowed as indicated in above paragraphs.
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