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2023 (2) TMI 1234 - CALCUTTA HIGH COURTWaiver of penalty - HELD THAT:- A connected appeal arising out of the very same impugned order was heard by the Division Bench in Commissioner Of Central Excise, Haldia Commissionerate Versus W.B. Handloom & Powerloom Development Corporation Ltd. (Tantushree) Following the above decision, this appeal (CEXA/3/2007) is allowed and the substantial question of law is answered in favour of the revenue.
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