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1998 (5) TMI 105 - CEGAT, MADRASExtract: ....... cannot be regarded as a minor procedural infraction. Hence this decision is of no avail to the appellant. For the reason as indicated above, we find that the denial of benefit of Modvat credit to the appellant was justified. 7. emsp However, in these circumstances, we set aside the imposition of penalty. To this extent only, the appeal is allowed.
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