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2000 (2) TMI 869 - CEGAT NEW DELHIExtract: .......d. Therefore, the penalty of ₹ 15,000 imposed on the appellant is also set aside. Thus, the appeal is allowed with full relief to the appellants and the impugned order is set aside. 4. The amount of ₹ 32,000 which was deposited pending decision of the appeal shall be returned to the appellants forthwith as demands remain set aside.
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