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2006 (12) TMI 291 - CESTAT, BANGALOREExtract: .......ich has not yet been adjudicated by them. He prays for a direction to refund of the penalty amount paid by them. The authorities shall look into the matter and if they are liable for refund of the penalty amount, the same shall be done in accordance with law. The impugned order is modified on the above terms. (Pronounced and dictated in open Court)
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