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2000 (12) TMI 389 - CEGAT, MUMBAIExtract: .......edit under the original copy of the invoice does not attract the provisions of sub-rule (bb) or (bbb)(I) of Rule 173Q. The other sub-rules would not apply at all. Therefore the rule does not empower the levy of penalty. The Commissioner rsquo s order upholding the levy of penalty are not sustainable and are set aside. The appeal is allowed. Penalty
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