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2013 (12) TMI 1242 - HC - Central ExcisePenalty set aside payment of duty on parts of pressure cookers Held that:- The reasoning given by the Tribunal cannot be said to be illegal or unwarranted - The assessee was entitled to exemption by virtue of notification dated 1.3.2002 - The notification was withdrawn on 27.4.2002 Thus, The non payment of duty for some time after withdrawal of exemption will not lead to finding of intentional evasion of duty there was no substantial question of law arises for consideration Decided against Petitioner.
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