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2005 (12) TMI 420 - CESTAT, NEW DELHIExtract: .......ainst the appellant and we find no merit in the appeal filed by the Revenue in respect of imposition of penalty also as there is no suppression with intent to evade duty by the appellant. Therefore, we find no merit in the appeal filed by the Revenue. The same is dismissed. Both the appeals are dismissed. (Pronounced and dictated in the open Court)
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