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2006 (3) TMI 768 - CESTAT KOLKATAExtract: .......stantial cause under which he is of the opinion that the penalties imposed under Section 76, have to be set aside. 5. In view of the above facts and circumstances, I do not find any reason to interfere in the impugned Order-in-Appeal. All the three appeals of the Department are dismissed accordingly. (Pronounced and dictated in the open Court)
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