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2009 (3) TMI 822 - CESTAT, BANGALOREExtract: .......evidence, or statements implicating the appellant. 5.1 emsp Accordingly, in view of the above reasoning, we find that the impugned order imposing penalty on the appellant is not correct and is liable to be set aside and we do so. The appeal filed by the appellant is allowed, with consequential relief, if any. (Pronounced in open Court on 18-3-2009)
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