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2012 (12) TMI 929 - AT - Central ExcisePenalty - Suppression of facts - Held that:- Revenue has not adduced any evidence to prove suppression on the part of the respondent and the allegation is based only on presumption. Revenue has also not made the main manufacturer a party to the adjudication proceedings. That being the case, I accept the contention of the respondent that there was no suppression on their part and consequently no penalty is imposable on the respondent in the facts and circumstances of the case - Decided against Revenue.
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