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2009 (7) TMI 976 - CESTAT, NEW DELHIExtract: ....... warranted. However, there is contravention of law and, therefore, imposition of penalty under Rule 27 of the Rules not (sic) justified. 5. emsp In view of the above discussion, penalty under Section 11AC is set aside. Penalty under Rule 27 of the Rules is upheld. Appeal is disposed of in the above terms. (Dictated and pronounced in the Open Court)
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