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2002 (8) TMI 493 - AT - Central ExciseExtract: .......to be decided by following Bhawani Castings (supra) wherein it was held that when the department withdrew a proposal for recovery of Modvat credit from an assessee no penalty was liable to be imposed on the assessee. 5. emsp For the reasons recorded above, I set aside the penalty imposed by the Commissioner on the appellants. The appeal is allowed.
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