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2003 (6) TMI 246 - CESTAT, KOLKATAExtract: .......d any appeal. Inasmuch as there was no evidence on record to show that the respondents were indulging any short payment of duty with any mala fides, I am of the view that setting aside of the personal penalty imposed upon them by the Commissioner (Appeals) is justified. Accordingly, I reject the appeal filed by the Revenue. C.O. stands disposed of.
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