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2009 (2) TMI 673 - CESTAT, BANGALOREExtract: .......lties imposed on the current appellant before us under provisions of Section 114 does not arise. In view of the above reasonings, we hold that the impugned orders are liable to be set aside and we do so. The appeals are allowed with consequential relief, if any. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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