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2003 (1) TMI 392 - AT - Central ExciseExtract: .......realisation of Bankers Cheque has no meaning, since no mechanism exists for the assessee to know as to when the Bankers Cheque is being realised. I find no contributory negligence on the part of the appellants to call for a penalty on them. 7. emsp In view of my findings, I would set aside the penalty and allow the appeal with consequential relief.
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