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2002 (2) TMI 1266 - CEGAT, NEW DELHIExtract: .......d therefore, no penalty should have been imposed. We are not able to accept the above contention in view of the mandatory provisions contained under Section 11AC. We find no illegality in the imposition of penalty by the adjudicating authority which was affirmed by the Commissioner (Appeals). In the result, the appeal fails and it stands dismissed.
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