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2001 (8) TMI 554 - CEGAT, NEW DELHIExtract: .......only). 10. emsp In view of the discussion made above, the impugned order of the Commissioner accordingly stands modified so far as the penalties are concerned while regarding the duty and interest it is upheld. The appeals of the appellants stand accordingly allowed partly to that extent with consequential relief, if any, permissible under the law.
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