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2008 (6) TMI 410 - CESTAT, NEW DELHIExtract: .......nging to IOC. It has been noted in the order that the duty involved has been paid at the consignor rsquo s end. We do not find any justification for demand of interest or imposition of penalty on the warehouse at Bathinda belonging to IOC by the Commissioner Ludhiana. 6. emsp We set aside the order and allow the appeal. (Dictated in the open Court)
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