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1996 (6) TMI 189 - CEGAT, NEW DELHIExtract: .......nd that the original authority has invoked Rule 173(1)(b). I have held that the appellants had taken credit legitimately. Therefore the ground for imposition of penalty is also taken away. In the result the appeal succeeds. The order of confirmation of demand of duty amounting to Rs. 55,454.27 and imposition of penalty of Rs. 5,000/- are set aside.
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