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2009 (9) TMI 789 - CESTAT AHMEDABADExtract: .......this Tribunal to consider imposition of penalty in the light of the decision of Hon rsquo ble Supreme Court in the case of M/s. Dharamendra Textile Processors and since it is found that the same is not applicable to the facts of the case, no penalty under Section 11AC of CEA, 1944 can be imposed on the appellants. (Pronounced in Court on 23-9-2009)
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