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2012 (1) TMI 189 - HC - Central ExciseExtract: .......ding Civil Appeal No. 5930/2008 in the case of M/s. Shree Krishna Pipe Industries, has held that the Authorities have no discretion in the matter of imposition of penalty. 3. In that view of the matter, the impugned order of the Appellate Authority (CESTAT) in reducing the penalty and interest is bad in law. Accordingly, the appeal is allowed.
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