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2003 (8) TMI 95 - CESTAT, CHENNAIExtract: .......e proved to impose penalty. In the case of Hindustan Steel Ltd. v. CCE as reported in 1978 (2) E.L.T. (J 159) (S.C.), the Apex Court has held that penalty is not leviable even for Veneal breach. In that view of the matter, the Commissioner is correct, legal and proper and as there is no infirmity in the same, the appeal of the revenue is dismissed.
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