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2009 (10) TMI 790 - CESTAT BANGALOREExtract: ....... of the said rule, as the appellant has submitted the re-warehousing certificates and they have been accepted by the Revenue. If that be so, in my view, the impugned order upholding but reducing the penalty to Rs. 1000/- is unsustainable and is set aside. The appeal is allowed with consequential relief if any. (Pronounced and dictated in the court)
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