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2009 (7) TMI 996 - CESTAT, AHMEDABADExtract: ....... of the officers, in which case it can at best be held to be a case of wrong interpretation and no mala fide can be attributed to the appellant so as to invoke penal position of 11AC. Accordingly, I set aside the penalty imposed upon the appellant in terms of the said Section. Appeal is disposed of in above terms. (Pronounced in Court on 27-7-2009)
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