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2005 (5) TMI 534 - CESTAT, NEW DELHIExtract: .......B(SM) which shows that even penalty against the trader had been set aside which was imposed by the authorities below under sub-rule (bbb) of Rule 173Q(1) of the Rules. Therefore, the impugned order against the appellants cannot be sustained and is set aside. The appeal of the appellants accordingly stands allowed. (Order dictated in the open Court)
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