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2006 (8) TMI 499 - CESTAT, BANGALOREExtract: .......Act. The Hon rsquo ble High Court of Andhra Pradesh has also exonerated the appellant. In these circumstances, imposition of penalty on the appellant is not sustainable. Hence, I set aside the penalty of Rs. 5 lakhs imposed on the appellant and allow the appeal. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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