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2004 (7) TMI 135 - CESTAT, MUMBAIExtract: .......- Del.) - Manglam Cement Ltd. v. CCE, Jaipur. It is observed that the penalty is not imposable when the issue involved is of interpretation of statutory provisions. Having considered the same the penalty imposed on the assessee is set aside. 11. The appeal is disposed off accordingly. 12. Credit of Modvat claim is not allowed. Penalty is set aside.
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