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2010 (6) TMI 237 - CESTAT, AHMEDABADPenalty - the appellants cleared the CC rods without payment of duty against CT certificate and advance licences produced by the customers during the period May 2003 and June 2003. The buyers sold the goods in the open market resulting in evasion of duty to the extent of Rs. 4,78,570/-. Impugned order of the Commissioner (Appeals) vide which he has set aside the penalty on the respondent, Revenue has filed the present appeal. Held that – in the absence of any mala fide on pat of the assessee, penalty provision not required to be invoked at all.
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