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2007 (7) TMI 541 - CESTAT, MUMBAIExtract: .......such, the issue is squarely covered in the favour of the appellants and the impugned order to the extent of confirmation of duty is upheld and the impugned order to the extent it upholds imposition of penalty and interest is liable to be set aside and I do so. Accordingly, the appeal is allowed as indicated above. (Dictated and pronounced in Court)
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