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2007 (2) TMI 405 - CESTAT, NEW DELHIExtract: ....... the manufacturer is liable for penalty in case duty has not been paid due to fraud, mis-statement, collusion, etc. In the present case, as the Commissioner (Appeals) has not sustained the demand, therefore, imposition of penalty is not sustainable hence set aside. The appeal is allowed. (Order dictated and pronounced in the open Court on 8-2-2007)
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