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2003 (9) TMI 257 - CESTAT, KOLKATAExtract: .......duty paying documents. We accordingly allow the same. 14.Inasmuch as the appeals have been allowed on merits, there is no justification for imposition of penalty upon the appellants. Accordingly, we set aside the same. 15.In a nutshell, all the five appeals are allowed with consequential relief to the appellants and the impugned order is set aside.
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