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2009 (10) TMI 761 - CESTAT MUMBAIExtract: .......either side. 7. It is made clear that, in the absence of any appeal of the department against the dropping of penalties, it shall not be open for the original authority to impose any penalty on the assessee. 8. With these observations, I set aside the orders of the lower authorities, and allow this appeal by way of remand. (Pronounced in the court)
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