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2017 (10) TMI 1227 - CESTAT BANGALORERectification of mistake - both the Commissioners as well as the CESTAT has not passed any order with regard to the levy of penalty - Held that: - Since there was no suppression or concealment on the part of the applicant, therefore the imposition of penalty is not justified. Moreover since the demand itself is not sustainable to a large extent, therefore there can be no case for imposition of penalty and therefore, I allow the application and hold that the appellants are not liable to penalty and the amount of penalty which is imposed in the Order-in-Original is dropped - ROM application allowed.
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