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2013 (12) TMI 1242 - HC - Central ExcisePenalty set aside – payment of duty on parts of pressure cookers – Held that:- The reasoning given by the Tribunal cannot be said to be illegal or unwarranted - The assessee was entitled to exemption by virtue of notification dated 1.3.2002 - The notification was withdrawn on 27.4.2002 – Thus, The non payment of duty for some time after withdrawal of exemption will not lead to finding of intentional evasion of duty – there was no substantial question of law arises for consideration – Decided against Petitioner.
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