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2008 (7) TMI 800 - CESTAT, MUMBAIExtract: .......173Q is not warranted. In the peculiar facts and circumstances of the case, we find that the penalty imposed on the appellant needs to be set aside and we do so. The appeal of the appellant to that extent is allowed with consequential relief, if any. 9. emsp All the appeals are disposed off as herein above stated. (Dictated and pronounced in Court)
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