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2014 (5) TMI 636 - CESTAT NEW DELHIPenalty u/s 114A - Held that:- provisions of section 114AA of the Act were enacted under Taxation Laws (Amendment) Act, 2006 with effect from 13.7.2006 and the provisions were not in force at the time of import of the goods - Therefore, impugned order is set aside in respect of penalty imposed under section 114A of the Act on the Appellant - Decided in favour of assessee.
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