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2001 (7) TMI 240 - CEGAT, KOLKATAExtract: .......firming the demand on the above ground. 8. In view of the foregoing, except for an amount of Rs. 5,674/- (rupees five thousand six hundred and seventy four), we set aside the impugned order passed by the authorities below and allow the appeal with consequential relief to the appellants. Penalty of Rs. 1,00,000/- (rupees one lakh) is also set aside.
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