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2003 (9) TMI 625 - AT - Central ExciseExtract: .......ake is not disputed. The credit taken was reversed much before the show cause notice was issued. There cannot be any intention in this case on the part of the appellant to defraud the Revenue or evade payment of duty. The imposition of penalty in the facts of the case is not justified. We therefore set aside the order impugned and allow the appeal.
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