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2004 (3) TMI 155 - CESTAT, NEW DELHIExtract: ....... that the Credit taken by them was never utilised by the Appellants. In view of this and also the fact that the issue revolves around the interpretation of the provisions of Rules, no penalty is imposable on any of the appellants. We, therefore, set aside the penalties imposed on both the appellants. Both the appeals are disposed of in these terms.
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