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2012 (11) TMI 121 - CESTAT, KOLKATAPenalty u/s 11AC - Commissioner set aside penalty - Held that:- The entire proceedings were as per Rule 8 and penalty is leviable as per the provisions of Rule 8(3A) which does not provide for penalty under section 11AC - Rule 8(3A) does not provide penalty under section 11AC - in favour of assessee.
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