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2009 (8) TMI 1036 - CESTAT AHMEDABADExtract: .......s. Deep Enterprises, no role was played by the present appellants and there is no evidence discussed to that effect of the Adjudicating Authority. As such we find that imposition of penalties upon the said appellants is not called for. As a result of both the appeals are allowed with consequential relief to the appellants. (Pronounced in the court)
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