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2007 (11) TMI 536 - CESTAT, AHMEDABADExtract: .......ived at based on the evidence and the role of the partner as recorded in the impugned order and merits of the case against the appellant-firm has not been gone into as the appeal before the firm is not before me. 9. emsp The appeal by the department seeking restoration of the penalty on the respondent is rejected. (Dictated and pronounced in Court)
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