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1997 (9) TMI 270 - CEGAT, NEW DELHIExtract: ....... as the banks and that the suppliers had negotiated with M/s. Cambridge Woollen Mills, therefore, the department has not made out any case for involvement of these appellants. In that view of the matter, taking into consideration the citations relied, the impugned order against these appellants imposing penalty is set aside by allowing the appeals.
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