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2004 (1) TMI 209 - CESTAT, NEW DELHIExtract: .......e job work done by the appellant was in the nature of repair work. If that be so the appellant is fully justified in not following the ratio of the decision in Ujagar Prints. The demand of penalty and interest are therefore not sustainable. 4. The order impugned is set aside to the extent challenged in the appeal and the appeal is allowed as above.
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