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2012 (8) TMI 858 - AT - Central ExciseDuty demand - Penalty - Suppression of facts - Duty evasion - Held that:- in this case it cannot be said that there was mis-statement or suppression of fact with intention to evade duty. As regards limitation, the appellant is not claiming the same and has already paid the duty and is not challenging the demand for duty and interest also. The appellant is seeking only waiver of penalty on the ground that there was no intention to evade payment of duty or suppression of facts or make mis-statements. - Penalty set aside - Decided in favour of assessee.
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