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    <title>2011 (7) TMI 604 - CESTAT, DELHI</title>
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    <description>The Tribunal upheld the demand and interest payment related to imported capital goods but rejected the appeal on that aspect. However, the penalties imposed on all appellants were deemed unwarranted and set aside as there was no rule violation by the appellants for penalty imposition. The appeals were partly allowed based on the above analysis.</description>
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