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2004 (8) TMI 213 - CESTAT, NEW DELHIExtract: ....... abatement claim application. 5. In the light of the discussions made above, the impugned order confirming the demand of Rs. 34,224/- and penalty of Rs. 5,000/- on the appellants and equal amount of penalty under Rule 96ZO(3)(ii) of the Rules is set aside. The appeal of the appellants accordingly stands allowed with consequential relief as per law.
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