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2001 (1) TMI 501 - CEGAT, MUMBAIExtract: .......n of the goods was contrary to law. 5. emsp The Assistant Commissioner rsquo s order permitting debit of the PLA and on such debit credit should be taken on the Modvat account is therefore perfectly in order. However, I do not find any case for imposition of penalty on the appellant and accordingly set aside the penalty of Rs. 2000/- imposed on it.
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