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1996 (10) TMI 198 - CEGAT, NEW DELHIExtract: .......emsp The third issue is whether penalty was warranted in the present case. I find that there was no suppression, no wilful mis-statment, nor was there any intention to evade payment of duty and therefore, I hold that in the circumstances of the case, no penalty was warranted. In the result, the impugned order is set aside and the appeal is allowed.
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