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1996 (9) TMI 424 - CEGAT, NEW DELHIExtract: .......le, we hold that in the circumstances, the credit need not have been disallowed but a penalty could be imposed. Hence, we set aside the order insofar as it relates to disallowing the credit but uphold the penalty imposed on the appellants. The orders of the lower authorities are modified to that extent. The appeal is disposed of in the above terms.
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