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2005 (5) TMI 590 - CESTAT, MUMBAIExtract: .......e and under appropriate head that has not been done by the original authority, the demands interest and penalty consequences therefore cannot be upheld as arrived. (d) The ground taken by Revenue does not in due to order recovery of credit availed on Tubes. 3. emsp Revenues appeal is consequently rejected. Cross-objections also stands disposed off.
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