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2004 (5) TMI 179 - CESTAT, CHENNAIExtract: .......tinent to note that M/s. Sisir Enterprises and M/s. Jalan Industrial Company have not been penalised despite the fact that they were similarly placed in the other 2 appeals. The penalty on M/s. Sisir Enterprises in Appeal No. 526 is vacated. 9. Appeal No. E/526/2003 is disposed of in the above terms and Appeal Nos. E/527 and 528/2003 are dismissed.
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