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2003 (12) TMI 631 - CESTAT NEW DELHIExtract: ....... even before the issuance of show cause notice. In view of the decision in the case of N.M. Nagpal, the respondents would not have been liable to pay the duty. In view of this, we find substance in the submissions of the learned Advocate for the respondents that no penalty is imposable on them. We, therefore, reject the Appeal filed by the Revenue.
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