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2012 (12) TMI 933 - AT - Central ExcisePenalty - Clearance of scrap - Held that:- Clearance of scrap was on proper documents. There was no other charge on the part of the appellant to suppress the clearance of such scrap. As such, it could be a bonafide belief on their part that such scrap did not attract any duty. In these circumstances, by extending the benefit of doubt to them, I set aside the penalty imposed - Decided in favour of assessee.
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