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2003 (9) TMI 236 - CESTAT, CHENNAIExtract: ......., which I find is very reasonable and I do not think it proper to interfere with the order of duty and penalty passed by the Commissioner (Appeals). The impugned order is, therefore, sustained by rejecting the appeal filed by the appellant-assessee. Ordered accordingly. 5. The operative portion of the order was pronounced in Open Court on 26-9-2003
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