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2008 (4) TMI 607 - CESTAT, NEW DELHIExtract: .......ty and, therefore, the penalty and interest are not sustainable. 3. emsp In view of the above, the order of the Commissioner (Appeals) is modified insofar as the demand of duty confirmed and appropriated by the Adjudicating Authority is upheld. The appeal is disposed of in the above terms. (Order dictated and pronounced in open court on 22-4-2008.)
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