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2009 (9) TMI 778 - CESTAT NEW DELHIExtract: ....... judgment of Hon rsquo ble Rajasthan High Court is against the Revenue, in my view this is not a case of imposition of penalty. Therefore, I do not find any infirmity in the impugned order. The Revenue rsquo s appeal is dismissed. The Cross Objection filed by the respondent also stands disposed of as stated above. (Order dictated in the open Court)
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