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2009 (1) TMI 717 - CESTAT, NEW DELHIExtract: .......sue of SCN. Therefore, in view of Hon rsquo ble High Court rsquo s order in the case of K.P. Pouches (P) Ltd., they are eligible for the benefit of first proviso to Section 11AC and therefore, penalty imposable would be 25 of the duty amount. Accordingly, the impugned order stands modified as above. (Order dictated and pronounced in the open Court)
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