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2007 (1) TMI 486 - CESTAT, AHMEDABADExtract: ....... of the case as the duty has already been paid before the issuance of the show cause notice and the appellants were under the bona fide belief that waste and scrap are not chargeable to duty we find it is not a fit case for imposition of penalty. Accordingly, the impugned order is modified to this extent. (Dictated and pronounced in the Open Court)
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