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2006 (10) TMI 306 - CESTAT, CHENNAIExtract: .......against the demand of duty and penalty has to be allowed and it is ordered accordingly. Consequently, the department rsquo s appeal No. E/1753/99 gets dismissed. The remaining appeal of the department (E/1754/99) against dropping of Section 11AC penalty also gets dismissed. (Operative portion of the order was pronounced in open Court on 26-10-2006)
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