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2013 (12) TMI 1597 - CESTAT AHMEDABADExtract: .......nd also as to why the prescribed ST-3 returns were not filed inspite of being registered. Accordingly, it is held that penalties have been correctly imposed upon the appellant by the adjudicating authority and upheld by the first appellate authority. 5. Appeal filed by the appellant is rejected. (Operative part of the order pronounced in the Court)
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