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2009 (3) TMI 978 - SC ORDERCenvat/Modvat - Penalty - Interpretation of Rules - decision in the case of COMMR. OF C. EX., GHAZIABAD Versus EXPLICIT TRADING & MARKETING (P) LTD. [2004 (3) TMI 176 - CESTAT, NEW DELHI] contested - Held that: - the decision in the above case upheld - appeal dismissed.
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