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2009 (7) TMI 1123 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE - IIExtract: .......ounds, imposition of equal penalty on the appellant is not sustainable. Even otherwise also, the penalty imposed on the appellant is not sustainable, since the appellant has succeeded on merits. 5. In view of the above facts and circumstances, I set aside the impugned OIO passed by the Joint Commissioner, with consequential relief to the appellant.
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