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2005 (2) TMI 282 - CESTAT, CHENNAIExtract: .......tant Commissioner with evidence of the duty paying nature of the inputs. 9.As we have held above that there was no mala fide intention on the part of the appellants, to evade payment of duty, imposition of penalty is not called for. Hence all penalties are set aside. 10.In view of our finding above, the appeal stands disposed of in the above terms.
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