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2004 (12) TMI 199 - AT - Central ExciseExtract: .......cause notice, no penalty can be imposed, is not attracted to the present case, as that was a case where duty was paid voluntarily. 6. In the light of the discussion made above, the impugned order of the Commissioner (Appeals) is modified and penalty of Rs. 70,000/- is imposed on the respondents. The appeal of the Revenue accordingly stands allowed.
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