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2005 (5) TMI 434 - AT - CustomsExtract: .......y the Commissioner. The Revenue may now be aware of certain other details which were not known to the Commissioner. Such knowledge on the part of the Revenue cannot be a basis for enhancement of penalty. We see no justification in acceding to the Revenue rsquo s plea on this count. 10. emsp The miscellaneous application and the appeal are rejected.
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