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2003 (10) TMI 151 - CESTAT, NEW DELHIExtract: .......ve referred case very aptly applies to the cases of the appellants. That being so, the impugned order regarding imposition of penalty and interest on the appellants is not sustainable and is set aside to that extent. 5. Consequently the appeal of the appellants stands accordingly allowed with consequential relief, if any, permissible under the law.
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