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2006 (12) TMI 276 - AT - CustomsExtract: ....... initiated the proceedings against supplier for recovery of their money paid through Letter of Credit. The decision of the Commissioner (Appeals) in setting aside the penalty of Rs. 10,000/- also cannot be faulted. 12. emsp The department rsquo s appeal is, accordingly, rejected. Stay petition is also disposed off accordingly. (Pronounced in Court)
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