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2007 (6) TMI 518 - CESTAT DELHIExtract: .......the case of Bellary Steels & Alloys Ltd. (Supra). 8. In the result, appeal is allowed in as much as it relates to claim other than in regard to welding electrodes. 9. In view of the legal nature of the dispute, penalty has no place. The same is also set aside. 10. Appeal is ordered in the above terms. (Dictated and pronounced in the open Court)
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